[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, dated the 17th March, 2012
Notification No.12 /2012 ­ Customs
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of
India in the Ministry of Finance ( Department of Revenue), No. 21/2002-Customs, dated the 1st
March, 2002 Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 118(E) dated the 1st March, 2002, except as respects things done or omitted
to be done before such supersession, the Central Government, being satisfied that it is necessary
in the public interest so to do, hereby exempts the goods of the description specified in column
(3) of the Table below or column (3) of the said Table read with the relevant List appended
hereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the
corresponding entry in column (2) of the said Table, when imported into India,-
(a) from so much of the duty of customs leviable thereon under the said First Schedule as
is in excess of the amount calculated at the standard rate specified in the corresponding entry in
column (4) of the said Table;
(b) from so much of the additional duty leviable thereon under sub-section (1) of section 3
of the said Customs Tariff Act 1975 (51 of 1975) as is in excess of the additional duty rate
specified in the corresponding entry in column (5) of the said Table, subject to any of the
conditions, specified in the Annexure to this notification, the condition number of which is
mentioned in the corresponding entry in column (6) of the said Table:
Table
S. Chapter or Description of goods Standard Additional Condition
No. Heading or rate duty rate No.
sub­
heading or
tariff item
(1) (2) (3) (4) (5) (6)
1. 1 Animals and birds imported by zoo Nil - -
2. 1 Cows, heifers, bulls, goats, sheep, pigs, 5% - -
angora rabbits, ducklings and pureline
poultry stock
3. 1 Grand parent poultry stock and donkey 25% - -
stallions
4. 0302 or Atlantic salmon 10% - -
0303
5. 0303 Tuna bait Nil - -
6. 030616 or Live SPFL. vannamei broodstock 10% - -
030617
7. 040210 or Goods upto an aggregate of fifty Nil - 1
04022100 thousand metric tonnes of total imports
of such goods in a financial year.
8. 0405 Butter, ghee and butter oil 30% - -
9. 0405 White butter, butter oil, anhydrous milk Nil - 1
fat upto an aggregate of fifteen
thousand metric tonnes of total imports
of such goods in a financial year.
10. 04069000 All goods 30% - -
11. 5 Pancreas 5% - -
12. 0508 00 Conch shell 5% - -
13. 0508 00 All goods Nil - -
10
14. 051191 Artemia cyst, including wet artemia cyst 5% - -
15. 05119911 Artemia 5% - -
16. 05 or any The following goods, namely:- 5% - -
other (1) Frozen semen;
Chapter (2) Frozen semen equipment, namely:-
(a) flasks, refrigerators, vessels, jars or
dewars, and their accessories;
(b) Plastic insemination sheath and
insemination guns; and
(c) Weaton ampoules and straws for
freezing semen
17. 06, 07, Planting materials, namely, oil seeds, 5% - 2
08, 09 or seeds of vegetables, flowers and
12 ornamental plants, tubers and bulbs of
flowers, cuttings or saplings of flower
plants, seeds or plants of fruits and
seeds of pulses
18. 0601 or All goods 5% - -
0602
19. 0703 10 All goods Nil - -
20. 0713 Pulses 10% - -
21. 0713 Pulses Nil - -
22. 08013100 Cashew nuts in shell Nil - -
23. 0802 12 All goods Rs. - -
00 65/-
per kg.
24. 08025000 All goods 10% - -
25. 08026100, All goods (excluding areca nuts also 30% - -
08026200, known as betel nuts)
08027000
or
08029000
26. 0804 All goods 20% - -
1020,
0804 1030
27. 0805 10 All goods 30% - -
00, 0805
50 00,
0806 10
00 or
0808 20
00
28. 0806 20 All goods 100% - -
29. 08062010 Sun dried dark seedless raisin 30% - -
30. 0810 60 All goods, other than black, white or red 15% - -
00 or currants and gooseberries
0810 90
31. 0904 11 Long pepper (Piper longum) 30% - -
10
32. 0907 All goods 35% - -
33. 1001 All goods other than meslin 50% - -
34. 1001 1900 Wheat Nil - -
or 1001
99 10
35. 1001 Meslin Nil - -
36. 1005 10 All goods 50% - -
00, 1007
or 1008
21,1008
29
37. 1005 90 Goods upto an aggregate of five lakh Nil - 1
00 metric tonnes of total imports of such
goods in a financial year
38. 1005 90 All goods other than those specified 50% - -
00 against S. No. 37
39. 11071000 All goods 30% - -
40. 1207 91 All goods 20% - -
00
41. 1209 All goods (other than those falling 15% - -
under sub-headings 120991 and
120999)
42. 120991 or All goods 5% - -
120999
43. 1211 30 All goods (other than liquorice roots) 15% - -
00, 1211
40 00 or
1211 90
44. 1301 90 Seed lac 5% - -
45. 1301 90 Asafoetida 20% - -
13
46. 1301 90 All goods 20% - -
22
47. 1301 90 Oleopine resin 5% - -
49
48. 1302 19 All goods (other than vegetable seeds 15% - -
or 1302 and extracts of pyrethrum or of the
20 00 roots of plants containing rotenone)
49. 1401 10 Bamboo for use in the manufacture of 10% - -
00 agarbatti
50. 15. Edible oils falling under headings 1508, 85% - -
1512, 1513, 1514,1515 or sub-heading
1511 10
51. 15. I. The following goods, other than of
edible grade, namely:-
(A) Crude palm stearin having Free
Fatty Acid (FFA) 20 percent or more 10% - 5
and falling under heading 1511,
imported for manufacture of soaps,
fatty acids and fatty alcohols by a
manufacturer having plant for splitting
up of such oils into fatty acids and
glycerols
(B) All goods (except crude palm oil and
crude palm stearin) having Free Fatty
Acid (FFA) 20 percent or more and 12.5% - 5
falling under heading 1507, 1508,
1509, 1510, 1511, 1512, 1513, 1514 or
1515, imported for the manufacture of
soaps, industrial fatty acids and fatty
alcohol by a manufacturer having plant
for splitting up of such oils into fatty
acids and glycerols
(C) All goods (except crude palm oil),
having Free Fatty Acid (FFA) 20 percent
or more, and falling under heading 20% - 5
1507, 1508, 1509, 1510, 1511, 1512,
1513, 1514 or 1515 for the
manufacture of soaps, industrial fatty
acids, and fatty alcohol
(D) All goods (except crude palm oil),
having Free Fatty Acid (FFA) 20 percent
or more and falling under heading 65% - -
1507, 1508, 1509, 1510, 1511, 1512,
1513, 1514 or 1515
II. The following goods, of edible grade
namely,-
(A) Crude palm oil falling under
heading 1511, having an acid value of
4 or more and total carotenoid (as beta Nil - 5
carotene) in the range of 250 mg/kg. to
2500 mg/kg., in loose or bulk form for
manufacture of refined oil, refined
palmolein, vanaspati, bakery
shortening or inter-esterified fats
(B) Crude Palmolein falling under
heading 1511, having an acid value of Nil - 5
4 or more and total carotenoid (as beta
carotene) in the range of 500 mg/kg. to
2500 mg/kg., in loose or bulk form for
manufacture of refined oil, refined
palmolein, vanaspati, bakery
shortening or inter-esterified fats
(C) Fractions of crude palm oil (other
than crude palmolein) falling under Nil - -
heading 1511, having an acid value of
2 or more and total carotenoid (as beta
carotene) in the range of 500 mg/kg. to
2500 mg/kg., in loose or bulk form
Explanation.-For the purposes of this
entry, "Crude palm oil" means fixed
vegetable oils, fluid or solid, obtained
by pressure, if they have undergone no
processing other than decantation,
centrifugation or filtration, provided
that, in order to separate the oils from
solid particles only mechanical force,
such as gravity, pressure or centrifugal
force, has been employed, excluding
any absorption filtering process,
fractionalization or any other physical
or chemical process. If obtained by
extraction an oil shall continue to be
considered as "crude", provided it has
undergone no change in colour, odour
or taste when compared with
corresponding oil obtained by pressure
52. 15 Refined vegetable oils of edible grade, 85% - -
in loose or bulk form (other than those
falling under heading 1511)
53. 15 Vegetable oils of edible grade, in loose 75% - 4 and 5
or bulk form (other than those specified
against S. No. 52 and those falling
under heading 1511), imported for the
manufacture of oil commonly known as
"Vanaspati" or for refining
Explanation.-The expression "Vegetable
oil" means-
(a) in the case of cottonseed oil, oil
having a free fatty acid content of at
least 0.2%; and
(b) in the case of any other vegetable
oil, oil with free fatty acid content of at
least 0.5%.
54. 1505 All goods 15% - -
55. 15071000 All goods Nil - -
56. 15079010 All goods 7.5% - -
57. 1508, 1509, All goods, crude and edible grade Nil - -
1510, 1512,
1513, 1514,
or 1515
58. 1508,1509, All goods, refined and edible grade 7.5% - -
1510, 1512,
1513, 1514
or 1515
59. 1511 90 All goods 7.5% - -
60. 1512 11 Crude sunflower seed or safflower oil 50% - 1
upto an aggregate of one lakh and fifty
thousand metric tonnes of total imports
of such goods in a financial year
61. 1512 11 All goods other than those specified 75% - -
against S. No. 60
62. 15121110 All goods Nil - -
63. 15121910 All goods 7.5% - -
64. 151419 or Refined rape, colza or mustard oil upto 45% - 1
1514 99 an aggregate of one lakh and fifty
thousand metric tonnes of total imports
of such goods in a financial year
65. 1514 11 or All goods, edible grade Nil - -
1514 91
66. 1514 19 or All goods, edible grade 7.5% - -
15 14 99
67. 1516 10 All goods 30% - -
68. 1516 20 All goods 80% _ _
69. 1516 20 All goods, edible grade 7.5% - -
70. 1517 or All goods of edible grade 80% - -
1518
71. 1517 10 21, All goods, edible grade 7.5% - -
1517 90 10,
1517 90 20,
1518 00 11,
1518 00 21
or 1518 00
31
72. 1517 or All goods other than edible grade 30% - -
1518
73. 1520 00 00 Crude glycerin 12.50% - -
74. 1520 00 00 All goods 20% - -
75. 1701 All goods 60% - -
76. 1701 Raw Sugar Nil - 3A
77. 1701 Refined or white sugar Nil - 3B
78. 1701 Raw sugar if imported by a bulk Nil - 3C
consumer
79. 1702 Dextrose Monohydrate 20% - -
80. 1702 Lactose for use in the manufacture of 10% - 5
homeopathic medicine
81. 170211 or All goods 25% - -
170219
82. 1703 All goods 10% - -
83. 1704 10 00 All goods 30% - -
84. 1806 90 Food preparations, for infant use and 17.5% - -
put up for retail sale, of ­
(i) goods of headings 0401 to 0404,
containing cocoa calculated on a totally
defatted basis, in a proportion by
weight of 5% or more but less than
10%; or
(ii) flour, meal, starch or malt extract
containing cocoa calculated on a totally
defatted basis, in a proportion by
weight of 40% or more but less than
50%.
85. 190110 Preparations for infant use, put up for 30% - -
retail sale
86. 1903 00 00 All goods 30% - -
87. 1905 31 00 All goods 30% - -
or 1905 32
88. 2004 10 00 All goods 30% - -
89. 20089300, Cranberry products 10% - -
2009 8100 ,
2009 90 00,
2202 90
90. 2009 11 00, Orange juice 30% - -
2009 12 00
or 2009 19
00
91. 21061000 Soya protein concentrate 10% - -
92. 210690 All goods (excluding compound 30% - -
alcoholic preparations of a kind used for
the manufacture of beverages, of an
alcoholic strength by volume exceeding
0.5 per cent. By volume, determined at
a temperature of 20 degrees
centigrade)
93. Any The goods specified in List 1 used in Nil Nil 6
Chapter the processing of sea-food.
94. 22 Wine, for use as sacramental wine 30% Nil 7
95. 220710 All goods - Nil -
96. 2207 20 00 All goods 7.5% - -
97. 2208 Angostura bitters 5% - -
98. 23, 28, Veterinary drugs and other goods 10% - -
29, 30 or specified in List 2
38
99. 230120 All goods 5% - -
100. 2302 40 00 Bran, sharps and other residues, 15% - -
whether or not in the form of pellets,
derived from the sifting, milling or
other working of rice
101. 2301 20, Fin fish feed Nil - -
2309 90 32,
2309 90 39
102. 2304, All goods 15% - -
2305 or
2306
103. 2304 Dietary soya fibre 15% - -
104. 2306 De-oiled rice bran oil cake Nil - -
105. 2309 10 00 All goods 20% - -
106. 2309 90 Feed additives or pre-mixes 20% - -
107. 2309 90 Prawn feed, shrimp larvae feed and fish 5% - -
feed in pellet form
Explanation.- For the removal of doubt,
"prawn feed"shall mean goods-
(i) which are capable of being used as
prawn feed, as such , without any
addition or alteration thereto; and
(ii) in which the proportion of vitamin
pre- mixes or vitamins, by weight, shall
not exceed the standard input output
norms (SION) for prawn feed as
contained in the Public Notice No. 19
(RE-88)/1997-2002, dated the 24 th
June, 1998 (as amended from time to
time) of the Government of India, in
the Ministry of Commerce and Industry.
108. 25 (except All goods 5% - -
2515,
2516,
2523,
2524)
109. 2503 00 Crude or unrefined sulphur 2.5% - -
110. 2510 Rock phosphate 2.5% - -
111. 2520 10 Gypsum 2.5% - -
112. 2523 29 All goods Nil - -
113. 2528 Boron ores 2.5% - -
114. 2529 22 00 Acid grade fluorspar 5% - -
115. 25, 28, 38 The following goods, when imported for
or 39 use in the manufacture of refractory 5% - 5
products falling under Chapters 38, 68
or 69, namely:-
(A)
(1) Aluminous cement
(2) Silicon metal (99%)
(3) Micro/fumed silica
(4) Brown fused alumina
(5) Sintered/tabular alumina
(6) Fused zirconia
(7) Sodium hexameta phosphate
(8) Silicon carbide
(9) Boron carbide
(10) Reactive alumina
(11) Fused silica; and
(B) Phenolic resin 5% - 5
116. 26 Gold ores and concentrates for use in Nil 2% 5 and
the manufacture of gold 8
117. 2601 to All goods 2.5% - -
2617
118. 26040000 Nickel ore and concentrate Nil - -
119. 26121000 Uranium concentrate (U308), for Nil - -
generation of nuclear power
120. 262011 00, All goods 5% - -
262019 00
121. 2620 30 All goods 5% - -
122. 2701 Coking coal Nil - -
Explanation.- For the purposes of this
exemption, "Coking coal" means coal
having mean reflectance of more than
0.60 and Swelling Index or Crucible
Swelling Number of 1 and above
123. 27011920 Steam Coal Nil 1% -
124. 2701 11 00, All goods other than those specified at 5% - -
2701 12 00, S. Nos. 122 and 123 above.
2701 19
125. 2704 00 Metallurgical coke Nil - -
126. 2707 Carbon black feed stock 2.5% - -
127. 2709 00 00 All goods Nil - -
128. 2710 Avgas Nil - -
129. 2710 Naphtha for the manufacture of Nil - 5
polymers specified at S. Nos. 237 to
240 below, imported by M/s Haldia
Petrochemicals Limited(HPL)
130. 2710, 2711, All goods(including naphtha),other 5% - -
2712, 2713, than goods mentioned at Sr. Nos. 131,
2714 or 132, 133, 134, 135, 136, 137, 141,
2715 143
131. 2710 Motor spirit commonly known as petrol 2.5% - -
132. 2710 High speed diesel (HSD) 2.5% - -
133. 2710 Naphtha, when imported by Ratnagiri Nil Nil -
Gas and Power Private Limited
(RGPPL), for use in generation of
electricity in the power plants of
Ratnagiri Gas and Power Private
Limited (RGPPL) at Dabhol, District
Ratnagiri, Maharashtra
134. 2710 Naphtha, when imported for generation Nil - -
of electrical energy by a generating
company as defined in section 2(28) of
the Electricity Act, 2003 (36 of 2003) to
supply electrical energy or to engage in
the business of supplying electrical
energy: Provided that the exemption
shall not be available if such naphtha is
used for generation of electrical energy
by captive generating plant as defined
in section 2(8) of the Electricity Act,
2003 (36 of 2003).
135. 2710 19 20 All goods Nil - -
136. 2710 or All goods, for the manufacture of Nil Nil 5
2714 90 fertilisers
137. 2710 19 Kerosene imported by the Indian Oil Nil - -
Corporation Limited, Hindustan
Petroleum Corporation Limited, Bharat
Petroleum Corporation Limited and IBP
Company Limited for ultimate sale
through the Public Distribution System
Explanation.- "Kerosene" means any
hydrocarbon oil (excluding mineral
colza oil and white spirit) which has a
smoke point of 18 mm or more
(determined in the apparatus known as
the smoke point lamp in the manner
indicated in the Bureau of Indian
Standards specifications ISI : 1448 (P-
31)-1968 and is ordinarily used as an
illuminant in oil burning lamps.
138 27111100 Liquefied natural gas (LNG) 5% - -
139. 2711 11 00 Liquefied natural gas (LNG) and Natural Nil - -
2711 21 00 gas (NG), when imported for
generation of electrical energy by a
generating company as defined in
section 2(28) of the Electricity Act,
2003 (36 of 2003) to supply electrical
energy or to engage in the business of
supplying electrical energy: Provided
that the exemption shall not be
available if such liquefied natural gas
(LNG) and natural gas (NG), is used for
generation of electrical energy by
captive generating plant as defined in
section 2(8) of the Electricity Act, 2003
( 36 of 2003)
140. 27111200, All goods 5% - -
27111300,
27112100
141. 27111200, Liquefied propane and butane mixture, Nil - -
27111300, Liquefied propane, liquefied butane and
27111900 liquefied petroleum gases (LPG)
imported for supply to household
domestic consumers at subsidized
prices under the public distribution
system (PDS) kerosene and domestic
LPG Subsidy Scheme, 2002, as notified
by the Ministry of Petroleum and
Natural Gas vide notification No. P-
20029/18/2001-PP. dated the 28th
January, 2003
142. 2711 19 00 Liquefied petroleum gases(LPG) 5% - -
143. 2713 Petroleum coke 2.5% - -
144. 27 or 34 Following material and equipment for Nil - 9
or 8705 construction of roads based on the bio-
based asphalt, namely :-
(i) Bio-based asphalt sealer and
preservation agent;
(ii) Millings remover and crack filler;
(iii) Asphalt remover and corrosion
protectant;
(iv) Sprayer system for bio-based
asphalt
145. 2716 00 00 Electrical energy removed from a
Special Economic Zone into Domestic
Tariff Area or non processing areas or
Special Economic Zone-
(a) If removed from power projects of Rs. 100 - -
1000 MW and above, per 1000
(i) using imported coal as fuel; kwh
(ii) using domestic coal as fuel; Nil - -
(iii) using domestic gas as fuel; Rs. 110
per 1000 - -
kwh
(b) If removed from power projects of
less than 1000 MW,-
Rs. 40
(i) using imported coal as fuel; per 1000 - -
kwh
Nil - -
(ii) using domestic coal as fuel;
Rs. 60
(iii) using domestic gas as fuel; - -
per 1000
kwh
146. 2716 00 00 All goods, other than goods mentioned Nil - -
at S. No. 145
147. 28, 29 or The following goods, namely: -
30
(A) Drugs, medicines, diagnostic kits or 5% - -
equipment specified in List 3
(B) Bulk drugs used in the manufacture - 5
of drugs or medicines at (A) 5%
148. 28, 29, 30 The following goods, namely:-
or 38
(A) Life saving drugs / medicines
including their salts and esters and Nil - -
diagnostic test kits specified in List 4
(B) Bulk drugs used in the manufacture Nil - 5
of life saving drugs or medicines at (A)
Nil Nil 10
(C) Other life saving drugs or medicines
149. 28, 29, The following goods, namely:-
32, 39,
54, 56, (A) Goods specified in List 5, for the
70, 72 or manufacture of telecommunication Nil - 5
90 grade optical fibres or optical fibre
cables;
(B) Fibre reinforced plastic rods (FRP),
for the manufacture of Nil - 5
telecommunication grade optical fibres
or optical fibre cables;
(C) Goods specified in List 6 for Nil - 5
manufacture of telecommunication
grade FRP
150. 28 All goods 7.5% - -
151. 28 Phosphoric acid, for the manufacture of 5% Nil -
fertilizers
152. 28 Anhydrous ammonia, for the - Nil -
manufacture of goods falling under
Chapter 31, for use as fertilizers
153. 28, 29, The goods specified in List 7, for the Nil - 11
84, 85 or manufacture of laser and laser based
90 instrumentation
154. 28 or 38 The following goods, namely:- Nil - 5
(a) Silicon in all forms, that is,
polycrystalline silicon or ingots, for the
manufacture of undiffused silicon
wafers;
(b) Undiffused silicon wafers, for the
manufacture of solar cells or solar cell
modules;
155. 28, 29, Following goods for manufacture of 10% - 5
32, 39, 70 telecommunication grade impregnated
or 90 glass reinforcement roving, namely,-
(i) E-glass roving/yarn;
(ii) liquid absorbent polymer;
(iii) polyurethane polymer;
(iv) vinyl polymer
156. 28012000 Iodine 2.5% - -
157. Any Common salt (including Rock Salt, Sea Nil - -
Chapter Salt and Table Salt)
158. 2809 20 All goods 5% - -
10
159. 2818 20 All goods 5% - -
10
160. 2825 Vanadium pentaoxide or vanadium 2.5% - -
sludge
161. 2825 40 00 Nickel oxide and hydroxide Nil - -
162. 2841 Ammonium Metavanadate 2.5% - -
163. 28442000 Sintered natural uranium dioxide, Nil - -
Sintered uranium dioxide pellets (U-
235), for generation of nuclear power
164. 2852 or Pharmaceutical Reference Standard 5% - 12
3822
165. 29 (except All goods 7.5% - -
2905 43 00,
2905 44 00
and 293371
00)
166. 29 or 38 Alpha pinene 5% - -
167. 29 or any Raw materials, intermediates and Nil Nil 13
Chapter consumables supplied by the UNICEF
for the manufacture of DTP vaccines
168. 29, 30, The following goods, for the 5% - 5
35, 38 or manufacture of enzyme linked
39 immunoabsorbent assay kits (ELISA
Kits), namely :-
(i) Plastic ELISA plates;
(ii) Deactivated positive control sera
against human and animal diseases;
(iii) Enzyme horse raddish peroxidase;
(iv) Enzyme Alkaline phosphatase;
(v) Enzyme glucose oxidase;
(vi) Animal anti-human immunoglobins;
(vii) Protein A or Protein A Gold
Conjugates;
(viii) Polystyrene latex beads;
(ix) Deactivated enzyme labelled
human anti-HIV reagent
(x) Enzyme conjugates of antibodies or
antigens or Protein A;
(xi) Natural or synthetic or recombinant
antigens relating to human and animal
diseases;
(xii) Antibodies (monoclonal or
polyclonal) relating to human and
animal diseases;
(xiii) Stabilizers for the Enzyme
conjugate;
169. 29 or 38 Gibberellic acid 5% - -
170. 29 DL-2 Aminobutanol, Diethyl malonate, 5% - -
Triethyl orthoformate, Aceto
butyrolactone, Thymidine, Artemisinin
171. 29 Maltol, for use in the manufacture of Nil - 5
deferiprone
172. 29 or 38 Alkyl esters of long chain fatty acids 10% - -
obtained from vegetable oils,
commonly known as bio- diesels
173. 2901, All goods 5% - -
2902, 2903
(except
2903 11
10, 2903
12 00,
2903 13
00, 2903
22 00),
2904
174. 2902 43 00 p-Xylene Nil - -
175. 2902 50 00 Styrene 2.5% - -
176. 29026000 Ethyl benzene 5% - -
177. 2903 15 00 Ethylene dichloride (EDC) 2.5% - -
178. 2903 21 00 Vinyl chloride monomer (VCM) 2.5%
179. 2905 31 00 Mono ethylene glycol (MEG) 5% - -
180. 2907 2300 Bis-phenol A Nil - -
181. 2910 3000 Epichlorohydrin 2.5% - -
182. 2917 36 00 Pure terephthalic acid (PTA) 5% - -
183. 2917 37 00 Dimethyl terephthalate (DMT) 5% - -
184. 2926 10 00 Acrylonitrile 2.5% - -
185. 2929 10 90 Diphenylmethane 4, 4-diisocyanate 5% - 5
(MDI) for use in the manufacture of
spandex yarn
186. 293371 00 Caprolactam 7.5% - -
187. 2905 43 00, All goods 20% - -
2905 44 00,
3301, 3501,
3502,3503,
3504, 3505,
3809 10 00,
3823 11,
3823 12 00,
38231300,
3823 19 00,
382460,
4001 21 00,
4001 22 00,
4001 29
188. 30 Medicaments containing spirit - Nil -
189. 30 Japanese Encephalitis (JE) vaccine, Nil - -
imported by the Andhra Pradesh
Government through UNICEF
190. 30 or any Drugs and materials Nil Nil 14
other
Chapter
191. Any Artificial Plasma 5% - -
Chapter
192. Any The Blood group sera, namely: - Nil - -
Chapter
Anti C., anti E., anti c., anti e., anti M.,
anti N., anti Le., anti Pl., anti S., anti
human globulin sera, anti F., anti kell,
anti cellane, anti JKa., and anti I
193. Any Artificial kidney Nil - -
Chapter
194. Any All types of contraceptives Nil - -
Chapter
195. 30029030 Probiotics 5% - -
196. 31( Except All goods 7.5% - -
31022100,
31025000,
31043000,
31052000,
31053000,
31054000,
31055100,
31055900,
31056000,
31059010,
31059090)
197. 31 Kyanite salts, in a form indicative of 5% - -
their use for manurial purpose
198. 31 Muriate of potash, for use as manure or 5% - -
for the production of complex fertilisers
199. 31 Ammonium phosphate or ammonium 5% - -
nitro-phosphate, for use as manure or
for the production of complex fertilisers
200. 31 Composite fertilisers 5% - -
201. 31 Potassium Nitrate, in a form indicative 5% - -
of its use for manurial purpose
202. 31 I. The following Water Soluble
Fertilizers included in Schedule 1, part
A of the Fertilizers Control Order,
namely:-
(a) Potassium nitrate (13:0:45) 5% - -
(b) Calcium nitrate 5% - -
(c) Mono ammonium phosphate 5% - -
(d) Mono potassium phosphate
(0:52:34)
(e) 13:40:13 NPK fertilizers 2.5% - -
(f) 18:18:18 NPK fertilizers 2.5% - -
(g) 13:25:26 fertilizers 2.5% - -
(h) 20:20:20 NPK fertilizers 2.5% - -
(i) 6:12:36 NPK fertilizers 2.5% - -
(j) Potassium magnesium sulphate 2.5% - -
(k) 19:19:19 NPK fertilizers 2.5% - -
(l) NPK 12:30:15 2.5% - -
(m) NPK 12:32:14 2.5% - -
II. The following Liquid fertilizers
included in schedule 1 part A of the
Fertilizers Control Order, namely:-
(a) Super phosphoric acid ( 70% P2 O5) 5% - -
(b) Ammonium poly-phosphate ( 10- 5% - -
34-0) (Liquid)
(c) Zincated phosphate ( Suspension) 5% - -
203. 3102 10 00 Urea 5% - -
204. 3104 30 00 Potassium sulphate, containing not 5% - -
more than 52% by weight of potassium
oxide
205. 3105 30 00 Diammonium phosphate, for use as 5% - -
manure or for the production of
complex fertilisers
206. 32, 34, (a) Electric parts for fitting on electric Nil Nil 15
38, 83 or lamp / table lamp / wall lamp / ceiling
any other lamp / door lamp / window lamp /
Chapter garden lamp ;
(b) Hinges, metal locks and back of
photo frames, and fittings for photo
frame / box ;
(c) Wax items for candle holder / votive
/ cup;
(d) Chemicals / lacquer required for
improved finish of export product ;
(e) Motifs for attachment on export
product;
(f) Severe atmospheric corrosion
inhibitor (SACI) used as rust preventive
concentrate for coating on ornamental
painted and unpainted cast iron
artware ;
(g) Heat resistant paint used on cast
iron items for ornamental fire place
accessories;
(h) Wood polish materials ; and
(i) Poly films used for shrink wrapping
and cling - wrapping of artwares
(j) Wooden biscuit (splings-joining
accessory for wooder board);
(k) Decorative paper for lamp shade;
(l) Sea shell, Mother of Pearl (MOP),
Cattle horn and Bone Materials;
(m) Prints for photo frames
(n) Animal hair materials for brushes;
(o) Copper adhesive tape 1/2" or less;
(p) adhesive copper foil1/8" to 1;
(q) Patina and patina bronze;
(r) Analog clock movement;
(s) Hardware brass and metal fittings
for furniture;
(t) Handles/blades for cutlery;
(u) Glass sheet (clear or opaque or
cloured glass) for use with mosaic;
(v) Air and electric operated screw
driver with hose and couplings;
(w) Tool bits, for motorizer and screw
driver;
(x) Glue applicator;
(y) Moisture measuring tools;
(z) Air operated guns and tools for
inserting fasteners for brads, flexi-
points, pins, staples, nails and hinges;
(za) Power operated mitre saw;
207. 32, 84 or Ink cartridges, ribbon assembly, ribbon 5% - -
96 gear assembly, ribbon gear carriage,
for use in printers for computers
208. 3201, 3202, All goods 7.5% - -
3203, 3204,
3205 00 00,
3206 (except
3206 11 and
3206 19 00)
or 3207
209. 3206 5000 Triband Phosphor Nil - -
210. 3207 10 40 Ceramic colours 5% - -
211. 3207 40 00 All goods 5% - -
212. 32099090 Organic / inorganic coating material for 5% - 5
manufacture of electrical steel
213. 330210 All goods (excluding compound 10% - -
alcoholic preparations of a kind used for
the manufacture of beverages, of an
alcoholic strength by volume exceeding
0.5 per cent. volume, determined at 20
degrees centigrade)
214. 3403 All goods 7.5% -
215. 35 The following goods for use in the 5% - 5
manufacture of Plasma Volume
Expanders, namely:-
(i) Hydroxyethyl starch,
(ii) Dextran
216. 3504 Isolated soya protein 10% - -
217. 37 or 85 Films and video cassettes _ Nil 16
218. 37 Film of a predominantly educational _ Nil 17
character
219. 37 Microfilms, of printed books (including _ Nil -
covers for printed books), periodicals
(including newspapers), music
manuscripts, maps, charts, plans,
drawings and designs
220. 37 Exposed and developed film sheets for _ Nil -
printing or reproduction of printed
books (including covers for printed
books), periodicals (including
newspapers), music manuscripts,
maps, charts, plans, drawings and
designs
221. 37 Exposed cinematographic films _ Nil 18
222. 37 Colour positive unexposed 5% - -
cinematographic film in jumbo rolls and
colour negative unexposed
cinematographic film in rolls of 400 feet
and 1000 feet
223. 3701 20 00 Instant print film 5% - -
or 3702
224. 3704 Cinematographic films, exposed but not Nil Nil -
developed
225. Any Promotional material (like Trailers, Nil Nil 19
Chapter making of film etc.) imported in the
form of electronic promotion kits (EPK)/
beta cams
226. 38 Dipping oil, Paclobutrazol (Cultar) 10% - -
227. 38 Bio-pesticides, based on - 5% - -
(i) Bacillus thuringiensis var. kurstaki
(ii) Bacillus thuringiensis var.
israelensis
(iii) Bacillus sphaericus
(iv) Saccharopolyspora spinosa
228. 3801, 3802, All goods 7.5% - -
3803 00 00,
3804, 3805,
3806, 3807,
3809
(except
3809 10
00), 3810,
3812,
3815,38160
000, 3817,
3821 00 00
or 3824
(except
3824 60)
229. 3823 11 11 Crude Palm Stearin for use in the Nil - 5
manufacture of laundry soap
230. 3823 11 90, All goods 15% - -
3823 12 00,
3823 13 00,
3823 19
00,or 3823
70
231. 39 Ethylene vinyl acetate (EVA) 5% - -
232. 39, 48 or Tags, labels, stickers, belts, buttons or Nil Nil -
any other hangers, imported by bonafide
Chapter exporters
233. 39 or any Security fibre, security threads, M- Nil Nil 5
Chapter feature for use in the manufacture of
security paper by Security Paper Mill,
Hoshangabad.
234. 39, 72 and The following goods, for the Nil - 5
81 manufacture of orthopaedic implants
falling under sub-heading 9021 10,
namely:-
(i) Special grade stainless steel;
(ii) Titanium alloys;
(iii) Cobalt-chrome alloys;
(iv) High-density polyethylene.
235. 39 or 74 (i) Alatheon Nil Nil 5 and
(ii) Copper wire 20
236. 3901 to All goods 7.5% - -
3915
(except
3908)
237. 3901 The following polymers of ethylene, 5% - -
namely:-
(i) Low density polyethylene (LDPE),
(ii) Linear low density polyethylene
(LLDPE),
(iii) High density polyethylene (HDPE),
(iv) Linear medium density
polyethylene (LMDPE),
(v) Linear high density polyethylene
(LHDPE)
238. 3902 All goods other than poly iso butylene 5% - -
239. 3903 All goods 5% - -
240. 3904 Polymers of vinyl chloride 5% - -
241. 390690 Sodium polyacrylate 5% - -
242. 39069090 Super absorbent polymer (SAP) 5% 6% 5
imported for use in the manufacture of
adult diapers.
243. 3907 Polyester chips 5% - -
244. 3907 20 10 Polytetrametylene ether glycol, (PT 5% - 5
MEG) for use in the manufacture of
spandex yarn
245. 39074000 Polycarbonates 5% - -
246. 3908 Nylon chips 7.5% - -
247. 39139090 Compostable polymer or bio-plastic Nil - 5
used in the manufacture of bio-
degradable agro mulching films,
nursery plantation pots and flower pots.
248. 3920 Subbed polyester base, imported by Nil - -
M/s Hindustan Photo Films
manufacturing Company Limited,
Udhagamandalam for the manufacture
of medical or industrial X-ray films and
graphic art films.
249. 40 New or retreaded Pneumatic tyres of Nil Nil 21
rubber of a kind used in aircrafts of
heading 8802
250. 40 New or retreaded Pneumatic tyres of Nil Nil 22
rubber of a kind used in aircrafts of
heading 8802
251. 400110 All goods Rs. 49/Kg - 23
252. 4001 21, Goods up to an aggregate quantity of 7.5% - 1
4001 22, forty thousand metric tonnes of total
4001 29 imports of such goods in the remaining
part of the financial year 2011-12.
Explanation. - For removal of doubts, it
is clarified that the quantity of goods
already cleared under S. No. 491A of
notification No. 21/2002-Customs
dated the 1st March, 20102, up to the
date of its supersession, shall be
included in computing the aggregate
quantity.
253. 4002 31 00 All goods 5% - -
254. 4002 39 00 Chlorobutyl rubber or bromobutyl 5% - -
rubber
255. 41 Wet blue chrome tanned leather, crust Nil - -
leather, finished leather of all kinds,
including splits and sides of the
aforesaid
256. 4114 20 10 Patent leather Nil - -
257. 4301 or Raw, tanned or dressed fur skins - Nil -
4302
258. 4301 or All goods (other than those falling Nil - -
4302 under tariff item 4301 30 00)
259. 43, 52, Lining and inter-lining materials Nil Nil 24
54, 55,
56, 58, 59
or 60
260. 47 Pulp of wood or of other fibrous Nil - 5 and
cellulosic material ( excluding rayon 25
grade wood pulp)
261. 4702 Rayon grade wood pulp 2.5% - -
262. 4707 All goods Nil - -
263. 48 Grape guard, namely, paper of a type 5% Nil -
generally used for the packing of
grapes and which consists of two
sheets of treated white paper pressed
together with thin rectangular pouches
containing sodium meta-bi-sulphite,
with kraft paper pasted thereto or a
single paper coated with sodium meta-
bi-sulphite, and which is used for the
purpose of preventing fungal decay and
thus helps prolonged storage in fresh
condition, imported for use in the
packing of grapes
264. 48 Newsprint - Nil Nil -
(i) in strips or rolls of a width not less
than 34.92 cm; or
(ii) in rectangular (including square)
sheets with one side not less than
34.92 cm and the other side exceeding
15 cm in the unfolded state
265. 48 Uncoated paper of a kind used for the Nil Nil 26
printing of newspapers, of which not
less than 50% by weight of the total
fibre content consists of wood fibres
obtained by a mechanical or Chemi-
mechanical process, unsized or very
lightly sized, having a surface
roughness Parker Print Surf (1 Mpa) on
each side not exceeding 2.5 micro
metres (microns) weighing not less
than 40 m2 and not more than 65
gms/m2
266. 4802 Mould vat made watermarked bank Nil - -
note paper, imported by the Bank Note
Press, Dewas, the Currency Note Press,
Nasik, the India Security Press, Nasik,
the Security Printing Press, Hyderabad,
the Bhartiya Reserve Bank Note
Mudran Limited, Mysore, or the
Bhartiya Reserve Bank Note Mudran
Limited, Salbony
267. 4810 Light weight coated paper weighing Nil - -
upto 70 g/m 2 , imported by actual
users for printing of magazines
268. 49 or The following goods, namely:- Nil - -
8523 (i) Information Technology software,
and
(ii) Document of title conveying the
right to use Information Technology
software.
Explanation.- "Information Technology
software" means any representation of
instructions, data, sound or image,
including source code and object code,
recorded in a machine readable form,
and capable of being manipulated or
providing interactivity to a user, by
means of an automatic data processing
machine.
269. 49 Commonwealth and international reply Nil Nil -
coupons and UNESCO coupons
270. 49 Greeting cards, diaries and calendars, Nil - -
and corresponding number of
envelopes for such greeting cards,
diaries and calendars, imported by
UNICEF
271. Any Commercial catalogues in book form Nil - -
Chapter
272. 4901 10 10, Printed books (including covers for Nil - -
4901 91 00 printed books) and printed manuals, in
or 4901 99 bound form or in loose-leaf form with
00 binder, executed on paper or any other
material including transparencies
273. 4906 All goods Nil - -
274. 4907 Printed Indian Bank Notes, imported by Nil - -
the Reserve Bank of India
275. 4911 Plans, drawings and designs Nil - -
276. 5002 Raw silk (not thrown) 5% - -
277. 5101 All goods 5% - -
278. 5102 All goods 5% - -
279. 5103 Wool Waste 5% - -
280. 5103 All goods other than Wool waste 10% - -
281. 5105 Wool Tops 5% - -
282. 52 or any (a) Fasteners including buttons and Nil Nil 24
Chapter snap fasteners, zip fastereners
including zippers in roll, sliders/pullers
and end stoppers;
(b)Inlay cards
(c) Shoulder pads;
(d) Buckles;
(e) Eyelets
(f) Hooks and eyes
(g) Rivets
(h) Collar stays, collar patties, butterfly
and other garment stays including
plastic stays
(i) Fusible embroidery motifs or prints
(j) Laces
(k) Badges including embroidered
badges
(l) Embroidery threads
(m) Sewing thread
(n) Stones (other than precious and
semi precious)
(o) Sequin
(p) Tape, Elastic tape and hook tape of
width not exceeding 75 mm
(q) Velcro tape
(r) Cord and cord stopper
(s) Toggles
(t) Polywadding materials
(u)Stud;
(v) Elastic cloth and elastic band;
(w)Quilted wadding materials;
(x)Beads for embroidery
(y)sample fabric of total length upto
500 metre imported during one
financial year;
(z) printed bags
(za) Knitted ribs;
(zb) anti-theft devices like labels, tags
and sensors.
283. Any (a) Buckles, 'D' rings, eyes, rivets and Nil Nil 27
Chapter studs;
(b) Buttons and fasteners of all types;
(c) Velcro Hook, Velcro tapes and Loop
tape;
(d) Elastic Tape, adhesive tape and
reinforcement tape;
(e) Stamping foil;
(f) Sewing Thread;
(g) Locks including magnetic locks;
(h) Metal handles, handles fittings, dog
hooks, Logos all types, Ring binders,
key hooks, key rings, key holders, push
clip, Chains, pullers, hinges and
magnetic snaps;
(i) Slow liners;
(j) Loop rivets and loop oval;
(k) Polishes, creams and shoe finishes
in any form;
(l) Lining, interlining and reinforcement
materials;
(m) Insoles or mid-soles and sheets
therefore;
(n) Shanks and welts;
(o) Toe Caps and toe puffs and
counters or Thermoplastic sheets;
(p) Synthetic or poly;
(q) packaging boxes of all types;
(r) Ribs
(s) adhesives;
(t) unit soles and sheets;
(u) heels;
(v) leather board;
(w) saddle tree;
(x) nylon mesh
(y) Fittings, snaps of metals or alloys;
(z) Metal fittings / embellishments,
webbing of any material for making
harness and saddlery items;
(za) Stirrup of any material and stirrup
bars used for making Saddle Tree;
(zb) Nylon polyester/PVE mesh and
fabrics for making non-leather harness
and saddlery items;
(zc) Beading material - synthetic /
leather / fabric;
(zd) Chatons / stones / beads / crystals
as decorative items;
(ze) Shoe laces;
(zf) Stretch fabric for shoe uppers;
(zg) Cork sheets for soles covering
soles and insoles;
(zh) Artificial fur and alarm tag;
(zi) Buckle;
(zj) Plastic clear sheets;
(zk) Magnets for use in leather goods;
(zl) Inlay cards;
(zm) Synthetic material/synthetic
leather;
(zn) Reflactive tapes/Fashion tapes;
(zo) Micropak labels and Polyethylene
Sheets;
(zp) Protective steel toe cap and steel
Mid sole
284 Any (a) Zipper, fastener and slider ; Nil Nil 28
Chapter (b) Lace ;
(c) Velcro tape ;
(d) Elastic tape, curtain tape and
edgeband tape;
(e) Curtain hook ;
(f) Button and eyelet ;
(g) Tassel ;
(h) Bead and sequin ;
(i) Insert ;
(j) Sample fabric of total length upto
500 Meters imported during one
financial year
285. 5201 All goods Nil - -
286. 5202 All goods Nil - -
287. 5301 All goods Nil - -
288. 5303 10 Raw jute 5% - -
289. 5401, All goods, other than those of nylon 5% - -
5402,
5403,
5404, 5405
00 00 or
5406
290. 5402, All goods of nylon 7.5% - -
5403,
5404,
5405 0000
or 5406
291. 5501 to All goods, other than those of nylon 5% - -
5510
292. 5501 to All goods, of nylon 7.5% - -
5510
293. 5511 All goods 10% - -
294. Any Monofilament long line system for tuna 5% - 29
Chapter fishing
295. 56031100 Hydrophilic Non ­Woven, Hydrophobic 5% 6% 5
Non ­Woven, imported for use in the
manufacture of Adult Diapers
296. 57 Samples of hand knotted carpets Nil Nil 30
297. 5902 20 Polyester tyre cord fabric 5% - -
298. 6001 10 or Pile fabrics for the manufacture of toys 10% - 5
6001 92
299. 6310 All goods 5% - -
300. 64 or any The following goods for use in the
other leather industry, namely:-
Chapter (1) Parts, consumables and other items 20% - -
specified in List 8
(2) Other parts, consumables and items
specified in List 9 20% - 31
301. Any Parts of umbrella, including umbrella 5% - -
Chapter panels
302. 68, 82 or Moulds (including chassis for the Nil - 32
84 manufacture of semi-conductor
devices), tools (excluding tungsten
carbide micro PCB drills) and dies, for
the manufacture of parts of electronic
components or electronic equipments
303. 68, 72 or The following goods, namely:- 5% - 5
85 (1) Graphite Felt or graphite pack for
growing silicon ingots;
(2) Thin steel wire used in wire saw for
slicing of silicon wafers
304. 6902 or All goods 5% - -
6903
305. 70 Toughened glass with low iron content 5% - 5
and transmissivity of minimum 91%
and above, for use in solar thermal
collectors or heaters
306. 70 or 90 Preform of Silica for the manufacture of Nil - 5
telecommunication grade optical fibres
or optical fibre cables.
307. 7001 00 All goods 5% - -
10
308. 7015 Rough opthalmic blanks, for 5% - -
manufacture of optical lenses
309. 71 The following goods, namely:-
(i) Raw pearls; 5% Nil -
(ii) Rubies, emeralds and sapphires, Nil
unset and imported uncut Nil -
310. 71 Rough diamonds (industrial or non- Nil Nil -
industrial)
311. 71 Rough coloured gemstones Nil - -
312. 71 Rough semi-precious stones Nil - -
313. 71 Cut and polished coloured gemstones 2% - _
314. 71 Diamonds including lab grown Nil - -
diamonds-semi-processed, half-cut or
broken
315. 71 Non-industrial diamonds including lab- 2% - -
grown diamonds(other than rough
diamonds)
316. 71 Current coins of the Government of Nil Nil -
India
317. 71 Foreign currency coins when imported Nil Nil 33
into India by a Scheduled Bank
318. 71 Gold dore bar, having gold content not Nil 2% 5 and
exceeding 95% 34
320. 71 Silver dore bar having silver content Nil 3% 5 and
not exceeding 95% 35
321. 71 or 98 Gold bars, other than tola bars, bearing 4% Nil 35
manufacturers or refiners engraved
serial number and weight expressed in
metric units, and gold coins having gold
content not below 99.5%, imported by
the eligible passenger
322. 71 or 98 Silver, in any form including 6% Nil 35
ornaments, but excluding ornaments
studded with stones or pearls, imported
by the eligible passenger
323. 71 Gold bars, other than tola bars, bearing 4% Nil -
manufacturers or refiners engraved
serial number and weight expressed in
metric units, and gold coins having gold
content not below 99.5%,other than
imports of such goods through post,
courier or baggage.
324. 71 Silver, in any form including silver coins 6% Nil -
having silver content not below 99.9%,
other than imports of such goods
through post, courier or baggage.
Explanation.- For the purpose of this
notification, silver in any form shall
include medallions and coins having
silver content not below 99.9% but
shall not include foreign currency coins
and jewellery made of silver.
325. 7104 Rough synthetic gemstones Nil - -
326. 7104 Rough cubic zirconia Nil - -
327. 7104 Polished Cubic zirconia 5% - -
328. 7110 11 or Platinum 4% - -
7110 19 00
329. 7110 3100, Rhodium 2.5% - -
7110 39 00
330. 72 (except All goods other than the following:- 5% - -
72026000) (i) goods mentioned against S. Nos.
329, 330, 331 and
(ii) seconds and defectives of goods
falling under Chapter 72
331. 7202 60 Ferro-nickel 2.5% - -
00
332. 7204 Melting scrap of iron or steel (other Nil - -
than stainless steel)
333. 7204 21 Scrap of stainless steel, for the purpose Nil - -
of melting
334. 7208, 7209, All goods 7.5% - -
7210, 7211,
or 7212
335. 73 Pipes and tubes for use in manufacture 7.5% - 5
of boilers
336. 7411 or All goods 7.5% - -
7412
337. 75 All goods 2.5% - -
338. 7602 Aluminium scrap Nil - -
339. 7608 or All goods 7.5% - -
7609 00 00
340. 7806 Lead bars, rods, profiles and wire 5% - -
341. 79 Zinc metal recovered by toll smelting or 10% - 36
toll processing from zinc concentrates
exported from India for such processes
342. 7907 Zinc tubes, pipes and tube or pipe 7.5% - -
fittings
343. 8007 Tin plates, sheets and strip, of a 5% - -
thickness exceeding 0.2 mm; tin foil
(whether or not printed or backed with
paper, paperboard, plastics or similar
backing materials), of a thickness
(excluding any backing) not exceeding
0.2 mm; tin powders and flakes
344. 8101 99 90 Tungsten (wolfram) bars and rods, 5% - -
other than those obtained simply by
sintering, profiles, plates, sheets, strip
and foil
345 82 Dies for drawing metal, when imported 10% - 37
after repairs from abroad, in exchange
of similar worn- out dies exported out
of India for repairs
346. 84 The following goods, namely:- 5% - -
(i) Cricket bat and hockey stick splice
joining machine
(ii) Rugby ball or soccer ball stitching
machine
(iii) Moulds for soccer ball, basket ball
and volley ball
347. 84 Bacteria removing clarifier Nil - -
348. 84 or any The following goods, namely:- 5% - -
other (i)Marine seawater pumps with fibre
Chapter impellers,
(ii)Automatic fish/prawn feeder
349. 84 or any Machinery or equipment for effluent Nil - 38
other treatment plant for leather industry
Chapter
350. 84 or any Goods specified in List 10 required for 5% - 39
other use in high voltage power transmission
Chapter project
351. Any Parts and components of the goods 5% 6% 5 and
Chapter specified in List 10 required for use in 39
high voltage power transmission
project
352. 84 or any The following goods (other than old and
other used) for use in man-made or synthetic
Chapter fibre or yarn industry, namely:-
(1) Machinery or equipment specified in 5% - -
List 11;
(2) Parts for manufacture of the goods
at (1) 5% - 5
353. 84 or any The following goods(other than old and
other used) for use in textiles industry;
Chapter namely:- 5% - -
(1) Machinery or equipment specified in
List 12;
(2) Parts for manufacture of the goods 5% - 5
at (1)
354. Any All items of equipment including Nil Nil 40
Chapter machinery and rolling stock, procured
by or on behalf of Delhi Metro Rail
Corporation Ltd. for use in-
(i) Delhi MRTS Project Phase-I; and
(ii) Specified corridors of Delhi MRTS
Project Phase-II, comprising of the
following, namely:-
(a) Vishwavidyalaya- Jahangirpuri;
(b) Central Secretariat-Qutab Minar
(via All India Institute of Medical
Sciences);
(c) Shahdara- Dilshad Garden;
(d) Indraprastha-New Ashok Nagar;
(e) Yamuna Bank-Anand Vihar-Inter
State Bus Terminus; and
(f) Kirti Nagar-Mundka(along with
operational Link to Sahadara- Rithala
corridor)
355. 84 or 85 The following goods, for use in the Nil - 5
manufacture of static converters for
automatic data processing machines
and units thereof of heading/sub-
heading/ tariff item 8443 31 00, 8443
32 00, 8471, 8517 62, 8528 41 00,
8528 49 00, 8528 51 00 or 8528 61 00,
namely:-
(a) Populated printed circuit boards
falling under sub-heading/ tariff item
8443 99 or 8473 30 or 8517 70 10 or
8529 90 90;
(b) Transformers falling under tariff
item 8504 31 00;
(c) All goods falling under sub-heading
8504 90;
(d) SMF Battery falling under tariff item
8507 20 00;
(e) Enamelled copper wire falling under
heading 8544
356. 84, or any Goods specified in List 13 required in Nil Nil 41
other connection with petroleum operations
Chapter undertaken under petroleum
exploration licenses or mining leases,
as the case may be, issued or renewed
after the 1st of April, 1999 and granted
by the Government of India or any
State Government to the Oil and
Natural Gas Corporation or Oil India
Limited on nomination basis
357. 84 or any Parts and raw materials for Nil Nil 42
other manufacture of goods to be supplied in
Chapter connection with the purposes of off-
shore oil exploration or exploitation
358. 84 or any Goods specified in List 13 required in Nil Nil 43
other connection with petroleum operations
Chapter undertaken under specified contracts
359. 84 or any Goods specified in List 13 required in Nil Nil 44
other connection with petroleum operations
Chapter undertaken under specified contracts
under the New Exploration Licensing
Policy
360. 84 or any Goods specified in List 14 required in Nil Nil 44
other connection with coal bed methane
Chapter operations undertaken under specified
contracts under the Coal Bed Methane
Policy
361. 84 or any The following goods, namely:- _ Nil -
other (a) Vacuum tube solar collectors,
Chapter concentrating solar collectors, plastic
collectors or stirling engines, for
manufacture of solar energy
equipment;
(b) Linear actuators for tracking
systems, Fresnel lenses or sun sensors,
for manufacture of concentrating solar
collectors
362. 84 or any The following goods, namely:-
Chapter (1) Wind operated electricity
generators upto 30 KW and wind 5% - 45
operated battery chargers upto 30 KW
(2) Parts of wind operated electricity
generators, for the manufacture or the 5% - 45
maintenance of wind operated
electricity generators, namely:-
(a) Special bearings, (b) Gear box, (c)
Yaw components, (d) Wind turbine
controllers, and (e) Parts of the goods
specified at (a) to (d)
(3) Blades for rotor of wind operated
electricity generators, for the 5% - 45
manufacture or the maintenance of
wind operated electricity generators
(4) Parts for the manufacture or the
maintenance of blades for rotor of wind 5% - 45
operated electricity generators
(5) Raw materials for the manufacture 5% - 45
of ­
(a) blades for rotor of wind operated
electricity generators, or
(b) parts, sub-parts of such blades
363. 84 or any Permanent magnets for manufacture of 5% - 46
other PM synchronous generators above
Chapter 500KW for use in wind operated
electricity generators
364. 84 or any Goods required for,- Nil - 47
Chapter (a) the substitution of ozone depleting
substances (ODS);
(b) the setting up of new capacity with
non ­ ODS technology.
Explanation.- "Goods" , for the purpose
of this entry means goods which are
designed exclusively for non-ODS
technology
365. 84 or any (A) Machinery, instruments, apparatus 5% _ 48
Chapter and appliances, as well as parts
(whether finished or not) or raw
materials for the manufacture of
aforesaid items and their parts,
required for renovation or
modernization of a fertilizer plant; and
(B) spare parts, other raw materials
(including semi-finished material) or
consumables stores, essential for
maintenance of the fertilizer plant
mentioned above
366. 84 or any Goods specified in List 15 required for 5% - -
other setting up crude petroleum refinery
Chapter
367. 84 or any The following goods, namely:- 5% - 49
other (1) Kits required for the conversion of
Chapter motor- spirit or diesel driven vehicles
into Compressed Natural Gas driven or
Propane driven or Liquefied Petroleum
Gas driven vehicles;
(2) Parts of the kits specified at (1)
368. 84 or any Goods specified in List 16 required for Nil Nil 9
other construction of roads
Chapter
369. 84 or any All goods, for renovation or 5% _ 50
Chapter modernisation of a power generation
plant (other than captive power
generation plant)
370. 84 or any All goods, imported by a manufacturer- 5% _ 51
Chapter supplier for the manufacture and
supply of machinery and equipment to
a power generation plant (other than
captive power generation plant)
371. 84 or any (a) Parts of catalytic convertors, for 5% - 5
Chapter manufacture of catalytic convertors
(b) The following goods for 5% - 5
manufacture of catalytic convertors and
their parts, namely:-
(i) Palladium
(ii) Platinum
(iii) Rhodium
(iv) Raw Substrate (ceramic)
(v) Washcoated Substrate (ceramic)
(vi) Raw Substrate (metal)
(vii) Washcoated Substrate (metal)
(viii) Noble Metal Solution
(ix) Noble Metal Compounds
372. 84, 85 or (i) Goods specified in List 17 required Nil - 52
90 for basic telephone service, cellular
mobile telephone service, internet
service or closed userss group 64 KBPS
domestic data network via INSAT
satellite system service
(ii) Parts, for manufacture of the goods Nil - 5
at (i)
373. 84, 85 or (i) Goods specified in List 18 required Nil - 53
any for radio paging service
Chapter (ii) Parts, for manufacture of the goods
at (i) Nil - 5
374. 84, 85 or (i) Goods specified in List 19 required Nil - 54
any for Public Mobile Radio Trunked Service
Chapter (PMRTS)
(ii) Parts, for manufacture of the goods Nil - 5
at (i)
375. 84, 85 or The goods specified in List 20, for the Nil - 5
any manufacture of goods falling under
Chapter heading/sub-heading/tariff item 8523
52 00, 8541, 8542, 8543 90 00 or 8548
90 00
(2) Parts, for manufacture of the goods
at (1)
376. 84, 85 or The goods specified in List 21 Nil - _
90
377. 84, 85 or The following goods, imported by an Nil Nil 55
90 accredited press cameraman:-
(i) Photographic cameras;
(ii) cinematographic cameras;
(iii) digital cameras; and
(iv) lenses, filters, flash light apparatus
and exposure meters required for use
with the aforesaid cameras
378. 84, 85 or The following goods, imported by an Nil Nil 56
90 accredited journalist:-
(i) Personal computers including lap top
personal computers;
(ii) typewriters; and
(iii) fax machines
379. 84, 85 or (1) The following goods for use in
90 pharmaceutical and biotechnology
sector, imported for research and
development purposes, by an importer
registered with the Department of
Scientific and Industrial Research, in
the Ministry of Science and Technology
of the Government of India, namely:-
(a) Goods specified in List 22 5% - 57(i)
(b) Goods specified in List 23 Nil
- 57(i)
(2) The following goods for use in the
pharmaceutical and biotechnology
sector, imported by a manufacturer,
having a research and development
wing registered with the Department of
Scientific and Industrial Research, in
the Ministry of Science and Technology
of the Government of India, namely:-
(a) Goods specified in List 22
5% - 57(ii)
(b) Goods specified in List 23
Nil - 57(ii)
380. 84,85 or Goods specified in list 24 for use of the Nil - 58
90 Agro-Chemical Sector Unit having
export turnover of Rupees Twenty
Crores and above during the preceding
financial year by a manufacturer having
a Research and Development wing
registered with the Department of
Scientific and Industrial Research, in
the Ministry of Science and Technology
of the Government of India
381. 84 or any The following goods (other than old and
other used) for use in the textile industry,
Chapter namely:-
(1) Machinery or equipment specified in 5% - -
List 25 and List 26;
(2) Parts, for manufacture of the goods 5% - 5
at (1)
382. 84 or any Machinery or equipment for effluent Nil - 38
other treatment plant for handloom sector or
Chapter handicraft sector.
383. 84 or any The following goods (other than old and
other used) for use in the silk textile industry,
Chapter namely:-
(1) Machinery or equipment specified in 5% - 5
List 27, required for reeling, weaving,
twisting, processing and printing;
(ii) Automatic reeling/ dupion reeling
machines and their accessories
including cocoon assorting machines, Nil - -
cocoon peeling machines, vacuum
permeation machine, cocoon cooking
machine, reeled silk humidifier, bale
press and raw silk testing equipments
384. 84 or any Machinery or equipment, specified in 5% - -
other List 28,for use in the coffee plantation
Chapter sector
385. 84 or any (1) Coffee vending and brewing 5% - -
Chapter(ot machines other than of a kind used for
her than domestic purpose ; and 2.5% - -
8516) (2) Parts, for manufacture of the goods
at (1)
386. 84 or any The following goods, namely:-
other (A) High speed cold-set web offset
Chapter rotary double width four plate wide 5% Nil -
printing machines with a minimum
speed of 70,000 copies per hour or
High speed Heat-set web offset rotary
printing machines with a minimum
speed of 70,000 copies per hour,
namely;
5% 6% 26
(B) Mailroom equipment suitable for
use with (A), namely:-
(i) overhead conveyor gripper;
(ii) stacker;
(iii) wrapper;
(iv) labeller;
(v) strapper;
(vi) inserters;
(vii) delivery conveyors
387. 84 or 85 Spares, supplied with outboard motors 5% - 59
for maintenance of such outboard
motors
388. 84 or 85 Braille printer or Braille embosser or Nil - -
Braille display, specially designed for
computer systems
389. 84 or 85 Truck refrigeration unit Nil - -
390. 84, 85 or Goods specified in List 29, designed for 5% - -
90 use in the leather industry or the
footwear industry
391. 84 Fogging machines imported by a 5% Nil -
Municipal Committee, District Board or
other authority legally entitled to, or
entrusted by the Government with, the
control or management of a Municipal
Fund, for use in combating malaria and
other mosquito borne diseases
392. 84 Spinnerettes made inter-alia of Gold, 10% - 60
Platinum and Rhodium or any one or
more of these metals, when imported
in exchange of worn-out or damaged
spinnerettes exported out of India
393. 84 Bushings made of Platinum and 10% - 61
Rhodium alloy when imported in
exchange of worn out or damaged
bushings exported out of India
394. 84 The following goods to be imported by 5% Nil -
or on behalf of security printing and
minting corporation of India limited
(SPMCIL), namely :-
(i) Fully automatic sachet packaging
machinery or equipment or plant, its
spares;
(ii) Plant or machinery or equipment,
related spares and consumables fro the
manufacture of CWBN paper and other
security paper;
(iii) Plant or machinery or equipment,
related spares and consumables for
printing of banknotes;
(iv)Photogravure printing machine with
embossing or de-bossing facility;
(v) Plant or machinery or equipment,
its spares and consumables for
manufacture of e-passport;
(vi) Plant or machinery or equipment,
its spares and consumables for
inspection and processing of
banknotes.
395. 84 Geothermal ground source heat pumps Nil - -
396. 84 or any Following goods for making of gem and 5% - -
other jewelery ­ (1) Automatic Chain Making
Chapter machine, (2) chain twisting machine,
(3) Spiral making machine, (4) Rolling
machine (combined Profile
Groovers/Strip Making) (5) and
Automatic Investing Machine/casting
Machine.
397. 84 or any The following goods, namely:-
other (A) Tunnel boring machines Nil Nil -
Chapter (B) Parts and components of (A) for Nil Nil -
use in the assembly of Tunnel boring
machines
398. 84 or any The following goods required for Nil - 5
other manufacture of Optical disk drives(
Chapter ODD), namely:-
(i) Pick up assembly
(ii) Digital signature procession
integrated circuit
(iii) DC motor
(iv) LDO voltage regulator
399. 84 or any (A) The following goods,namely:- 2.5% - -
other (i) Paddy transplanter;
Chapter (ii) Laser land leveller;
(iii) Reaper-cum-binder;
(iv) Sugarcane harvester;
(v) Straw or fodder balers;
(vi) Cotton picker;
(vii) Track used for manufacture of
track type combine harvesters;
(viii) Sugarcane planter;
(ix) Root or tuber crop harvesting
machines;
(x) Rotary tiller/weeder
(B) Parts and components required for 2.5% - 5
manufacture of goods specified at (A)
400. 8421 Catalytic convertors 5% - -
401. 8422 30 All goods 5% - -
00, 8422
40 00 or
8422 90
90
402. 8424 The following goods, namely:-
(A) Sprinklers and drip irrigation 5% - -
systems for agricultural and
horticultural purposes;
5% - -
(B) Micro Irrigation equipment
403. 84362100 All goods 5% - -
404. 8438 All goods 5% - -
405. 8443 Part of manufacturers of printers falling Nil 6% 5
under sub heading 8443 32
406. 8446,8448 The following goods(other than old and
used) for use in the textile industry,
namely:- Nil - -
(i) Shuttle less looms;
(ii) parts and components for Nil - 5
manufacture of the goods at (i)
407. 8471 CD ­Writers Nil - -
408. 8472 90 The following goods, namely:- Nil - -
(i) Cash dispenser or automatic bank
note dispenser;
(ii) Parts and components of the goods Nil - 5
mentioned at (i)
409. 8479 Atmospheric water generator 5% - -
410. 8479 30 All goods 5% - -
00
411. 85 Integrated decoder receiver, also 5% - -
known as set top box
412. 85 MP3 or MP4 or MPEG 4 player with or 5% - -
without radio or video reception facility
413. 85 or any Goods specified in List 30 5% - 52 or
other 53 or
Chapter 55, and
62
414. 85 or any Television equipment, cameras and Nil Nil 63
other other equipment for taking films,
Chapter imported by a foreign film unit or
television team
415. 85 or any Photographic, filming, sound recording Nil Nil 64
other and radio equipment, raw films, video
Chapter tapes and sound recording tapes of
foreign origin, if imported into India
after having been exported therefrom
416. 85 or any The wireless apparatus, accessories 5% - 65
other and parts specified in List 31, imported
Chapter by a licensed amateur radio operator
417. 85 or any The following goods, namely:- 5% - 66
other (1) Mono or Bi polar Membrane
Chapter electrolysers and parts thereof
including secondary brine purification
components, jumper switches, filtering
elements for hydrogen filters and any
other machinery, required for, -
(i) modernization by using membrane
cell technology, of an existing caustic
soda unit or caustic potash unit, or
(ii) capacity expansion of an existing
caustic soda unit or caustic potash unit
using membrane cell technology or
(iii) setting up of a new caustic unit
soda or caustic potash unit using
membrane cell technology;
(2) Membrane and parts thereof for
replacement of worn out membranes in
an industrial plant based on membrane
cell technology.
418. 85 or any Goods imported for being tested in Nil Nil 67
other specified test centres
Chapter
419. 84 or 85 (1) Newspaper page transmission and 5% - 68
reception facsimile system or
equipment;
(2) Telephoto transmission and
reception system or equipment
420. 85 One set of pre-recorded cassettes Nil - -
accompanying books for learning
languages and essential complement to
such books
421. 85 Audio cassettes, if recorded with Nil - -
material from books, newspaper or
magazines, for the blind
422. 85 Deflection components for use in colour Nil - 5
monitors for computers or for use in
PCBs of colour monitors for computers
423. Any Batteries for goods as specified against Nil 6% 5 and
Chapter S. No. 274 in the Table to the 69
notification of the government of India
in the Ministry of Finance (Department
of Revenue), No.12/2012-Central
Excise, dated 17th March, 2012
424. 8501 10 Stepper Motors for use in the Nil - 5
12 manufacture of goods falling under
heading 84.71
425. 8507 90 Battery separators 5% - -
426. 8517 70 Parts of Cellular Phones and Radio 5% - -
or 8529 Trunking terminals
90 90
427. 8523 CD-ROMs containing books of an Nil - -
educational nature, journals, periodicals
(magazines) or newspapers
428. 8523 Recorded magnetic tapes and floppy 5% Nil 70
diskettes, imported by the University
Grants Commission for use in
computers
429. 85 or any Parts and components of Digital Still 5% - 5
other Image video Cameras capable of
Chapter recording video with minimum
resolution of 800 x 600 pixels, at
minimum 23 frames per second, for at
least 30 minutes in a single sequence,
using the maximum storage (including
the expanded) capacity.
430. 8529 Parts of Set-top Box, for use in the Nil - 5
manufacture of Set-top Box, namely:-
(i)Tuner
(ii) RF modulator
(iii) Remote control unit
(iv) SMPS power board
(v) IR module;
431. Any The following goods, namely:- Nil Nil 5
Chapter (i) parts, components and accessories
for the manufacture of mobile
handsets;
(ii) sub-parts for the manufacture of
items mentioned at (i) above;
(iii) parts or components for the
manufacture of battery chargers, PC
connectivity cables, Memory cards and
hands-free headphones of mobile
handsets; and
(iv) Sub-parts for the manufacture of
items mentioned at (iii) above.
Explanation. - F or the purposes of this
entry, mobile handsets include cellular
phones.
432. 8529 LCD (Liquid crystal display) and LED Nil - -
(Light Emitting Diode) TV Panels of 20
inches and above
433. 8540 71 Magnetron of up to 1KW used for the 5% - 5
00 manufacture of domestic microwave
ovens
434. 86 Loco simulators 5% - -
435. 86 or any Train protection and warning system 7.5% - -
Chapter
436. 86040000 Track machines and parts 7.5% - -
437. 8703 Motor cars and other motor vehicles
principally designed for the transport of
persons (other than those of heading
87.02), including station wagons and
racing cars, new, which have not been
registered anywhere prior to
importation, If imported,-
(1) As a Completely Knocked Down
(CKD) kit containing all the necessary
components, parts or sub-assemblies,
for assembling a complete vehicle,
with,-
(a) engine, gearbox and transmission
mechanism not in a pre-assembled 10% _ _
condition;
(b) engine or gearbox or transmission
mechanism in Pre-assembled form but
not mounted on a chassis or a body 30% - -
assembly.
(2) in any other form,-
(a) with FOB value more than US$
40000 and with engine capacity more - -
than 3000 cc for petrol-run vehicles and 75%
more than 2500 cc for diesel-run
vehicles;
(b) other than (a) above -
60% -
438. Any Lithium ion automotive battery for - 6% 5
Chapter manufacture of Lithium ion battery
packs for supply to the manufacturers of
hybrid and electric vehicle
439. Any The following goods for use in the Nil 6% 5
Chapter manufacture of goods specified against
S. No. 296 in the Table to the
notification of the Government of India
in the Ministry of Finance ( Department
of Revenue), No. 12/2012- Central
Excise, dated 17th march, 2012,
namely:-
(i) Battery pack;
(ii) Battery Charger;
(iii) AC or DC Motor;
(iv) AC or DC Motor Controller
440. Any The following goods for use in the Nil 6% -
Chapter manufacture of goods specified against
S. No. 297 in the Table to the
notification of the Government of India
in the Ministry of Finance ( Department
of Revenue), No. 12/2012- Central
Excise, dated 17th march, 2012,
namely:- (i) Battery pack;
(ii) Battery Charger;
(iii) AC or DC Motor;
(iv) AC or DC Motor Controller;
(v) Engine for HV ( Atkinson cycle);
(vi) Transaxle for HV ( split power
device);
(vii) Power Control unit ( inverter,
AC/DC converter, condenser);
(viii) Control ECU for HV, Generator;
(ix) Brake system for recovering;
(x) Energy Monitor;
(xi) Electric Compressor
441. 8703 Golf cars 10% - -
442. 8704 Refrigerated motor vehicles Nil - -
443. 8711 Motor cycles (including mopeds) and
cycles fitted with an auxiliary motor,
with or without side cars, and side
cars, new, which have not been
registered anywhere prior to
importation,-
(1) as a completely knocked down
(CKD) kit
containing all the necessary
components, parts
or sub-assemblies, for assembling a
complete
vehicle, with,-
- -
(a) engine, gearbox and transmission 10%
mechanism not in a pre-assembled
condition;
- -
(b) engine or gearbox or transmission 30%
mechanism in pre-assembled form, not
mounted on a body assembly.
- -
(2) in any other form. 60%
444. 87149100, All goods other than Bicycle parts and 10% - -
871492, components
871493,
87149400,
871495,
87149600,
871499
445. 88 Gliders, or simulators of aeroplanes or Nil - -
simulators of helicopters
446. 88 or any Parts of gliders or simulators of Nil - 71
other aircrafts (excluding rubber tyres and
Chapter tubes of gliders)
447. 88 or any Raw materials - Nil - 72
Chapter (a) for manufacture or servicing of
aircraft falling under heading 88.02;
(b) for manufacture of parts of aircraft
at (a)
448. 88 or any Parts and testing equipment, for Nil Nil 73
Chapter maintenance repair, and overhauling of
aircraft falling under heading 8802, by
the units engaged in such activities
449. 88 or any The following goods, namely:- Nil Nil 74
other (a) Satellites and payloads;
Chapter (b) Scientific and technical
instruments, apparatus, equipments
(including computers and computer
software), accessories, parts,
components, spares, tools, mock ups
and modules, raw materials and
consumables required for launch
vehicles and for satellites and payloads
(c) Ground equipment brought for
testing of (a)
450. 8802 All goods Nil - 75
(except
8802 60 00)
451. 8802 Helicopters 2.5 % - -
452. 8802 All goods Nil - 76
(except
8802 60
00)
453. 8802 All goods 2.5% - 77
(except
8802 60 00)
454. Any Parts (other than rubber tubes), of Nil - 21
Chapter aircraft of heading 8802
455. Any Parts (other than rubber tyres and 2.5% - -
Chapter tubes), of aircraft of heading 8802
456. Any Parts (other than rubber tubes), of Nil - 22
Chapter aircraft of heading 8802
457. 8803 10 00, All goods 2.5% - -
8803 20 00,
8803 30 00
458. 89 Barges or pontoons imported along Nil - 78
with ships for the more speedy
unloading of imported goods and
loading of export goods
459. 89 or any Capital goods and spares thereof, raw Nil Nil 79
Chapter materials, parts, material handling
equipment and consumables, for
repairs of ocean-going vessels by a
ship repair unit registered with the
Director General of Shipping,
Government of India
460. 89 or any Spare parts and consumables for Nil Nil 80
Chapter repairs of ocean going vessels
registered in India.
461. 8901 All goods (excluding vessels and other Nil - 81
floating structures as are imported for
breaking up)
462 8901 Foreign going vessel Nil Nil 82
463. 8902 00 10 Trawlers and other fishing vessels Nil - -
464. 8902, All goods (excluding vessels and other 5% - 81
89040000 floating structures as are imported for
or 8905 90 breaking up)
465. 89051000 All goods Nil - -
466. 8906 All goods (excluding vessels and other Nil - 81
floating structures as are imported for
breaking up)
467. 890710 00 All goods Nil - -
468. 89080000 All goods 5% - -
469. Any Raw materials and parts, for use in the Nil Nil 83
Chapter manufacture of goods falling under
heading 8901,8902,8904,8905( except
sub-heading 890520) or 8906, in
accordance with the provisions of
section 65 of the Customs Act,
1962(52 of 1962)
470. Any Parts, for repairs of dredgers Nil - -
Chapter
471. 90 Coronary stents and coronary stent Nil - -
systems for use with cardiac catheters
472. 90 Endovascular stents Nil - -
473. 9018, Goods required for medical, surgical, 5% - -
9019, dental or veterinary use
9020,
9021 or Explanation.- For the purposes of this
9022 entry, the term "Goods" refers to
medical instruments / appliances
required for medical, surgical, dental or
veterinary use only and do not refer to
Parts and spares thereof.
474. 90 or any (i) Parts required for the manufacture
other of the goods at S. No 473; and 5% - 5
Chapter (ii) accessories of the goods at S. No 5% - -
473.
475. Any Polypropylene, Stainless steel Strip and 2.5% - 5
Chapter Stainless steel capillary tube required
for manufacture of syringes, needles,
catheters and cannulae
476. Any Stainless steel tube and wire, cobalt Nil - 5
Chapter chromium tube, Hayness alloy-25 and
polypropylene mesh required for
manufacture of Coronary stents /
coronary stent system and artificial
heart valve
477. Any Parts and components required for 2.5% - 5
Chapter manufacture of Blood Pressure
Monitors and blood glucose monitoring
system ( Gluco-meters)
478. Any The following goods, namely:-
Chapter (a) Ostomy products (Appliances) for
managing Colostomy, Illcostomy,
Ureterostomy, Illeal Conduit Urostomy 5% - -
Stoma cases such as bags, belts,
adhesives seals or discs or rolls,
adhesive remover, bag closing clamps,
karaya seals paste or powder,
irrigation sets, plastic or rubber
faceplates, flanges, male or female
urinary incontinency sets, skin gels, in
parts or sets; 5% - -
(b) Accessories of the medical
equipment at (a) ; 5% Nil 5
(c) Parts required for the manufacture
of the medical equipment at (a)
479. 90 or any Medical and surgical instruments, Nil Nil 84
other apparatus and appliances including
Chapter spare parts and accessories thereof
480. 90 or any Artificial Heart (left ventricular assist 5% - -
Chapter device)
481. 90 or any Patent ductus arteriosus/ Atrial septal 5% - -
Chapter defect occlusion device
482. 90 or any (a) The following goods for physically
other disabled persons, namely:
Chapter (i) Crutches; Nil - -
(ii) Wheel chairs
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers;
(vi) Artificial limbs
(b) Parts of goods at (a)
Nil - -
483. 90 or any Parts for the manufacture of hearing Nil - -
other aids including deaf aids
Chapter
484. 90 or any Equipment, parts or accessories _ Nil 85
other required for initial setting up, repair or
Chapter maintenance of a planetarium
485. 90 or any Hospital Equipment (equipment, 5% 6% 86
Chapter apparatus and appliances, including
spare parts and accessories thereof,
but excluding consumable items) for
use in specified hospitals
486. 90 or any Blood Glucose Monitoring 5% - -
other System(Glucometer) and test strips
Chapter
487. 90 or any Life saving medical equipment 5% 6% 87
other including accessories or spare parts or
Chapter both of such equipment for personal
use
488. 90 or any Assistive devices, rehabilitation aids Nil - -
other and other goods for disabled, specified
Chapter in List 32
489. 90 or any Survey (DGPS) instruments, 3D 2.5% - 88
other modelling software for ore body
Chapter simulation cum mine planning and
exploration (geophysics and
geochemistry) equipment required for
surveying and prospecting of minerals
490. 9022 X-Ray Baggage Inspection Systems Nil - 89
and parts thereof
491. 91 or 9804 Braille watches and braille one-day Nil - -
90 00 alarm clocks
492. 91 Parts and cases of braille watches, for Nil - 5
the manufacture of Braille watches
493. 9108, 9110 Watch dials and watch movements 5% - -
or 9114 30
10
494. 93 Air rifles or air pistols of 0.177 calibre Nil Nil -
495. 93 Air pellets of air rifles or air pistols, of Nil Nil -
0.177 calibre
496. 9405 50 Solar lanterns or solar lamps 5% - -
40
497. 95 or any (a) Synthetic tracks and artificial Nil Nil 90
other surfaces of heading 9506;
Chapter (b) Equipment required for installation
of (a)
498. 95 or any The following goods for laying Nil Nil 91
Chapter synthetic tracks and artificial surfaces
of heading 95.06, namely :-
(i) Asphalt resurfacer;
(ii) Acrylic resurfacer;
(iii) Cushion coat;
(iv) Acrylic colour concentrate;
(v) Acrylic marking paint; and
(vi) Polytan in powder or granule form
499. 95 Requisites for games and sports Nil Nil 92
500. 9503 Parts of electronic toys for the 5% - 5
manufacture of electronic toys,
namely, parts of electric trains,
including tracks, signals and other
accessories therefor
501. 9503 Parts of electronic toys for the 5% - 5
manufacture of electronic toys, other
than those of reduced size ("scale")
model assembly kits, whether or not
working models, other construction
sets and constructional toys, toys
representing animals or non-human
creatures, toy musical instruments and
apparatus, other toys put up in sets or
outfits, other toys and models
incorporating a motor
502. 9504 Parts of video games for the 5% - 5
manufacture of video games
503. 9506 (i) Snow-skis and other snow-ski Nil - -
equipment
(ii) Water-skis, surf-boards, sailboards
and other water-sport equipment
504. 9608 Parts of writing instruments 5% - -
505. Any Postage stamps, unused Nil - -
Chapter
506. 9801 Goods required for-
(i) fertiliser projects; Nil - -
(ii) coal mining projects; Nil - -
(iii) iron ore pellet plants/projects and 2.5% - -
iron ore beneficiation plants/projects
(iv) power generation projects
including gas turbine power projects 5% - -
(excluding captive power plants set up
by projects engaged in activities other
than in power generation);
(v) barge mounted power plants;
(vi) power transmission, sub- 5% - -
transmission or distribution projects;
5% - -
507. 9801 Goods required for setting up of any Nil Nil 93
Mega Power Project, so certified by an
officer not below the rank of a Joint
Secretary to the Government of India
in the Ministry of Power, that is to say,
(a) a thermal power plant of a capacity
of 700MW or more, located in the
States of Jammu and Kashmir, Sikkim,
Arunachal Pradesh, Assam, Meghalaya,
Manipur, Mizoram, Nagaland and
Tripura; or
(b) a thermal power plant of a capacity
of 1000MW or more, located in States
other than those specified in (a); or
(c) a hydel power plant of a capacity of
350MW or more, located in the States
of Jammu and Kashmir, Sikkim,
Arunachal Pradesh, Assam, Meghalaya,
Manipur, Mizoram, Nagaland and
Tripura; or
(d) a hydel power plant of a capacity of
500MW or more, located in States
other than those specified in clause (c)
508. 9801 Goods required for the expansion of 2.5% Nil 93
any existing Mega Power project so
certified by an officer not below the
rank of a Joint Secretary to the
Government of India in the Ministry of
Power.
Explanation.- For the purposes of this
entry, Mega Power Project means a
project as defined in S. No. 507
509. 9801 Goods required for-
(a) Project for LNG Re-gasification 5% - -
Plant 5% - -
(b) Aerial passenger ropeway project
510. 9801 All goods 5% - -
511. 9801 Goods required for setting up of any Nil Nil 94
Nuclear Power Project specified in List
33, having a capacity of 440 MW or
more, as certified by an officer not
below the rank of a Joint Secretary to
the Government of India in the
Department of Atomic Energy
512. 9801 Drinking Water Supply Projects for Nil Nil -
supply of water for human or animal
consumption
Explanation.- For the purposes of this
entry, "Drinking Water Supply Project "
includes a plant for desalination,
demineralization or purification of
water or for carrying out any similar
process or processes intended to make
the water fit for human or animal
consumption, but does not include a
plant supplying water for industrial
purposes.
513. 9801 Liquefied natural gas (LNG) facility Nil Nil 95
project of M/s Ratnagiri Gas and Power
Private Limited for their power project
at Dabhol
Explanation.- For the purpose of this
exemption, Liquefied natural gas (LNG)
facility project includes goods for any
or all series of operations starting with
unloading of LNG from specialized
vessels, their subsequent transfer to
LNG storage tanks and finishing with
re-gasification of the LNG before
feeding the natural gas to the Ratnagiri
Gas and Power Private Limited for the
purpose of generating power at their
power project at Dabhol
514. 9801 All items of equipment for National Nil Nil 96
Automotive Testing and Research and
Development Infrastructure Project
(NATRIP)
515. 9801 Goods required for installation of 5% Nil -
mechanized handling systems and
pallet racking systems in ,,mandis and
warehouses for food grains, sugar and
horticultural produce
516. 9804 The following goods, imported by post
or air, for personal use, namely: -
(a) the life saving drugs or medicines Nil Nil -
(including diagnostic test kits) specified
in List 4;
(b) other life saving drugs or medicines Nil Nil 8
517. 9804 All Goods intended for personal use, 10% - -
imported by post or air and exempted
from any prohibition in respect of the
imports thereof under the Foreign
Trade (Development and Regulation)
Act, 1992 (22 of 1992) but excluding
articles falling under heading 9803.
518. Any Used bona fide personal and household Nil Nil 97
Chapter effects belonging to a deceased person
519. Any Goods imported through postal parcels, Nil Nil -
Chapter packets and letters, the duty payable
on which is not more than one hundred
rupees
520. Any Archaeological specimens, Nil Nil 98
Chapter photographs, plaster casts or
antiquities, intended for exhibition for
public benefit in a museum managed
by the Archaeological Survey of India
or by a State Government
521. Any The following goods, namely:- Nil - 99
Chapter (a) Nylon gut
(b) PU or nylon grip sheets for hockey
sticks
(c) Butyl bladders for inflatable balls
(d) Willow clefts, ashwood or
beechwood
(e) Cork bottoms
(f) Synthetic rubber bladder
(g) Manau cane
(h) Table tennis rubber
(i) Table tennis bat handles
(j) Table tennis blade
(k) PU Leather Cloth/PU Laminated
with cotton for inflatable balls;
(l) Extra tec (cricket bat facing tape);
(m) Resin hardener TTP-33S and
release paper for composite hockey
sticks;
(n) Table tennis glue;
(o) Evazote foam for protective
equipments e.g. leg guards, thigh
guards;
(p) plywood for carrom board
Provided that nothing contained in this notification shall apply to -
(a) the goods specified against serial no. 21 of the said Table on or after the 1st day of
April, 2013;
(b) the goods specified against serial no. 76, 77 and 78 of the said Table on or after the
1st day of April, 2012;
(c) the goods specified against serial no. 123 of the said Table on or after the 1st day of
April, 2014;
(d) the goods specified against serial no. 251 of the said Table on or after the 16th day of
January, 2013;
(e) the goods specified against serial no. 384 of the said Table on or after the 1st day of
April, 2014;
(f) the goods specified against serial no.385 of the said Table on or after the 1st day of
April,2014;
(g) the goods specified against serial no. 439 of the said Table on or after the 1st day of
April, 2013.
(h) the goods specified against serial no. 440 of the said Table on or after the 1st day of
April, 2013.
(i) the goods specified against serial no. 506(i) of the said Table on or after the 1st day of
April, 2015;
Explanation.-(I) For the purposes of this notification, the rate specified in column (4) or column
(5) of the said Table is ad valorem rate, unless otherwise specified;
(II) For the removal of doubts,-
(a) "­" appearing in column (4) means basic customs duty leviable on the goods as per t he First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other notifications issued
under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), for the time being in force .
(b) "­" appearing in column (5) means additional duty equal to duty of excise leviable on the
goods as per the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) read with any
other notifications issued under sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944),
for the time being in force.
ANNEXURE
Condition No. Conditions
1. The rate of duty specified in column (4) shall apply to such quantity of imports for which an
importer holds a Tariff Rate Quota Allocation Certificate issued by the EXIM Facilitation
Committee in the Directorate General Of Foreign Trade in accordance with the procedure as
may be specified by the EXIM Facilitation Committee in the Directorate General Of Foreign
Trade from time to time through a Public Notice.
2. If the importer gives a declaration that such material is for the purposes of sowing or
planting only.
3A. (a) if imported by a sugar factory or a sugar refinery.
Explanation.- For the purpose of this notification-
(i) "sugar factory" shall have the same meaning as assigned to it in Section 2(c) of
the Sugarcane (Control) Order, 1966;
(ii) "sugar refinery" means a unit which is engaged in the manufacture of refined sugar
starting from the stage of raw sugar".
(b) If imported by any person other than at (a) above:
(i) the importer shall produce to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, a valid contract or agreement
with a sugar factory or sugar refinery for refining of such raw sugar and shall furnish a
bond to the effect that the said raw sugar shall be used for the said purpose;
(ii) the bond shall be discharged by the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, on production of a certificate from the
Central Excise authorities having jurisdiction over such sugar factory within a period of three
months from the date of import of such raw sugar that the entire quantity of imported raw
sugar has been refined and
(iii) in the event of his failure to comply with the above conditions, the importer shall be
liable to pay, in respect of such quantity of the raw sugar as is not proven to have been
refined, an amount equal to the difference between the duty leviable on such quantity but
for the exemption contained herein.";
3B. If the importer produces before the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, a proof to show that the contract for import
of such sugar is duly registered with Agricultural & processed food Products Export
Development Authority (APEDA).
3C. If the importer, at the time of import, produces a certificate from a Chartered Accountant to
the effect that the importer is a bulk consumer.
Explanation,- For the purpose of this notification,-
(i) bulk consumer is a person, establishment or industrial unit using or consuming more
than ten quintals of sugar per month as a raw material for production or consumption or use
in any manner other than sale.
(ii) the said certificate shall be issued by the Chartered Accountant after taking into account
monthly use or consumption of sugar by such person, establishment or unit in the last
twelve months; and
(iii) "Chartered Accountant" shall have the same meaning as assigned to it in clause (b) of
sub-section (1) of section 2 of the Chartered Accountant Act, 1949.
4. If the importer, is registered with the Directorate of Vanaspati, Vegetable Oils and Fats in
the Department of Food and Public Distribution in the Government of India.
5. If the importer follows the procedure set out in the Customs (Import of Goods at
Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996.
6. If,-
(a) the goods are imported by an exporter of sea-food products for use in processing sea-
food products for export and the said exporter is registered with the Marine Products Export
Development Authority;
(b)the total value of the goods imported shall not exceed 1% of the FOB value of exports of
sea-food products exported during the preceding financial year; and
(c) the importer produces a certificate from the Marine Products Export Development
Authority, certifying the value of exports made during the financial year referred to in clause
(b) above, and also the value and quantity of goods already imported under this notification
during the current financial year.
7. If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, that the wine shall be used as
sacramental wine.
8. If the importer produces before the Deputy Commissioner of customs or the Assistant
Commissioner of Customs, as the case may be, an assay certificate issued by the mining
company, giving details of composition.
9. If,-
(a)the goods are imported by-
(i)the Ministry of Surface Transport, or
(ii) a person who has been awarded a contract for the construction of roads in India by or on
behalf of the Ministry of Surface Transport, by the National Highway Authority of India, by
the Public Works Department of a State Government, Metropolitan Development Authority
or by a road construction corporation under the control of the Government of a State or
Union Territory; or
(iii)a person who has been named as a sub-contractor in the contract referred to in (ii)
above for the construction of roads in India by or on behalf of the Ministry of Surface
Transport, by the National Highway Authority of India, by Public Works Department of a
State Government, Metropolitan Development Authority or by a road construction
corporation under the control of the Government of a State or Union Territory;
(b) the importer, at the time of importation, furnishes an undertaking to the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be,
to the effect that he shall use the imported goods exclusively for the construction of roads
and that he shall not sell or otherwise dispose of the said goods, in any manner, for a period
of five years from the date of their importation:
Provided that the said Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, may allow the importer to sell or dispose of any of the imported goods on
payment of customs duties at the rates applicable at the time of import but for this
exemption, on the depreciated value of the goods to be calculated @ 5% on straight line
method for each completed quarter starting from the date of importation of the said goods
till the date of their sale subject to the condition that the concerned Ministry, Authority,
Department or Corporation referred to in condition (a) above certifies that said goods in the
project, for which duty free import was allowed, are no longer required for the project.
(c) in case of goods of serial no.12 and 13 of List 16, the importer, at the time of
importation of such goods, also produces to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, a certificate from an officer not
below the rank of a Deputy Secretary to the Government of India in the Ministry of Surface
Transport (Roads Wing), or an officer not below the rank of Chief Engineer of the National
Highways Authority of India, to the effect that the imported goods are required for
construction of roads in India.
10. If,-
(a) the goods are imported by an individual for personal use;
(b) it is certified in the Form below, by the Director General or Deputy Director General or
Assistant Director General, Health Services, New Delhi, Director of Health Services of the
State Government or the District Medical Officer/Civil Surgeon of the district, in each
individual case, that the goods are life saving drugs or medicines; and
(c) the importer produces the said certificate to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives
an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to
furnish the said certificate within such period as may be specified by the Deputy
Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.
Form
Certficate No.............. of .............. (year)
Certified that the drug / medicine......................(name of the drug / medicine) being imported
by ..................................... is a life saving drug / medicine and exemption from the payment
of customs duty is recommended.
Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon.
11. If the importer at the time of import-
(1) furnishes a certificate from an officer not below the rank of a Deputy Secretary to the
Government of India in the Department of Atomic Energy, Government of India, to the
effect that the imported goods (in respect of description, quantity and technical
specifications) are required for the manufacture of laser and laser based instrumentation;
and
(2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, to the effect that the imported goods shall
be used for the above purpose and he shall pay, on demand, in the event of his failure to
use the imported goods for the above purpose, an amount equal to the difference between
the duty leviable on such quantity of the imported goods but for the exemption under this
notification and that already paid at the time of importation.
12. If the importer produces a certificate of the Reference Standard and copies of documents to
substantiate that the organization or institution from where the Reference Standard has
been imported is approved by the World Health Organisation or International Organisation
for Standards.
13. If,-
(a) the importer produces a certificate from a duly authorised officer of the UNICEF to the
effect that the said raw materials, intermediates and consumables are required for the
manufacture of DTP vaccines; and
(b) the importer, at the time of clearance, furnishes an undertaking, in each case, to the
effect that the said raw materials, intermediates and consumables shall be used only for the
manufacture of DTP vaccines.
14. If, at the time of importation, the importer produces to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from
the Licensing Authority to the effect that specified quantity of such drugs and materials are
required for being used in a clinical trial for which permission has been granted by the
Licensing Authority under the provisions of the Drugs and Cosmetics Rules, 1945.
15. If,-
(a) the goods are imported,-
(i) by a manufacturer of handicrafts;
(ii) by a merchant exporter tied up with supporting manufacturer of handicrafts; or
(iii) on behalf of the said manufacturer or merchant exporter by the Export
Promotion Council for Handicrafts,
for use in the manufacture of handicrafts for export by the said manufacturers or as the
case may be, the merchant exporter and the said manufacturers or as the case may be,
merchant exporter is registered with the Export Promotion Council for Handicrafts;
(b) the value of the goods imported does not exceed 5 per cent of the FOB value of
handicrafts exported during the preceding financial year; and
(c) the importer produces a certificate from the Export Promotion Council for Handicrafts
certifying the value of exports made during the financial year mentioned in clause (b) above
and also the description, value and quantity of the item(s) already imported under this
notification during the current financial year
16. If certified by the Ministry of Information and Broadcasting that the films and video
cassettes are intended for archival study, or record and reference purposes.
17. If, the Central Board of Film Censors or, an officer not below the rank of a Director, All India
Radio or Doordarshan, as the case may be, certifies that the said film is predominantly
educational in character.
18. If certified by the Ministry of Defence that the film is predominantly educational in character
and is meant for training of defence personnel.
19. The exemption shall be available subject to the condition that no remittance s are made or
required to be made by the importer relating to the import of the said goods.
20. If, imported for the manufacture of Copper - T contraceptives.
21. If, -
(i) imported for servicing, repair or maintenance of aircraft, which is used for operating
scheduled air transport service or the scheduled air cargo service, as the case may be; or
(ii) the parts are brought into India for servicing, repair or maintenance of an aircraft
mentioned in clause (ii) of Condition No.73.
Explanation.- The expressions "scheduled air transport service" and "scheduled air cargo
service" shall have the meanings respectively assigned to them in Condition No.73.
22. If,-
(i) imported for servicing, repair or maintenance of aircraft imported or procured by Aero
Club of India; or
(ii) imported for servicing, repair or maintenance of aircraft, which are used for flying
training purposes or for operating non-scheduled (passenger) service or non-scheduled
(charter) services;
(iii) imported for servicing, repair or maintenance of aircraft imported or procured by the
Airports Authority of India for flight calibration purposes
(iv) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, at the time of importation that:-
a. the imported goods shall be used for the specified purpose only; and
b. he shall pay on demand, in the event of his failure to use the imported goods for the
specified purpose, an amount equal to the duty payable on the said goods but for the
exemption under this notification.
Explanation. - The expressions, "Aero Club of India", "operator", "non-scheduled
(passenger) services" and "non- scheduled (charter) services" shall have the me anings
respectively assigned to them in Condition No. 75 or 76.
23. If the duty amount per kg calculated at the rate of 70% ad valorem , is more than Rs. 49/-
per kg.
24. If,
(a) the goods are imported by a manufacturer of textile garments or leather garments for
use in the manufacture of textile garments or leather garments for export by that
manufacturer and that the said manufacturer is registered with the Apparel Export
Promotion Council or Council for Leather Exports, or as the case may be, Handloom Export
Promotion Council;
(b) the total value of goods imported shall not exceed 3 percent of the FOB value of textile
garments (other than handloom garments) or leather garments, as the case may be, or 5
percent of the FOB Value of handloom garments exported during the preceding financial
year; however, the value of lining and inter-lining materials imported shall not exceed 2
percent of the said FOB value.
(c) the importer produces a certificate from the Apparel Export Promotion Council or Council
for Leather Exports, as the case may be, or Handloom Export Promotion Council, certifying
the value of exports made during the financial year mentioned in clause (b) above, and also
the value and quantity of goods already imported under this notification during the current
financial year;
(d) the importer produces a certificate from Apparel Export Promotion Council or Council for
Leather Exports, as the case may be, or Handloom Export Promotion Council, certifying that
the lining and inter-lining materials shall not be put to any other use or sold in the market
except in the manufacture of textile garments or leather garments; and
(e) there is a doubt as to the usability of lining and interlining materials in relation to the
export product, the Commissioner of Customs, for reasons to be recorded in writing, orders
drawal of sample at the time of export to verify such use;
25. If,-
(a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper
intended for the printing of newspapers, books and periodicals; and
(b) the newsprint manufactured in terms of (a) above is supplied to a newspaper.
Explanation.- For the purpose of this condition, "newspaper" means a newspaper registered
by the Registrar of Newspapers for India under the provisions of the Press and Registration
of Books Act, 1867 (25 of 1867).
26. If the importer, at the time of import is an establishment registered with the Registrar of
Newspapers, India (RNI).
27. If-
(a) the goods are imported
(i) by a manufacturer of textile garments or leather garments; or
(ii) by a merchant exporter tied up with supporting manufacturer of textile garments or
leather garments,
For use in the manufacture of textile garments or leather garments for export by that
manufacturer directly or through a merchant exporter, as the case may be, and that the
said manufacturer or merchant exporter is registered with the Apparel Export Promotion
Council or Council for Leather Exports, or as the case may be, handloom Export Promotion
Council; and
(b) the entitlement certificate issued by respective export promotion councils shall carry the
name of supporting manufacturers along with the name of the merchant-exporter in case
the goods are exported by a merchant exporter.
28. If,-
(a) the goods are imported by a manufacturer of handloom made ups or polyester made ups
for use in the manufacture of said goods for export by that manufacturer and the said
manufacturer is registered with the handloom Export Promotion Council or Cotton Textile
Export Promotion Council or Synthetic & Rayon Textile Export Promotion Council as the case
may be;
(b) the total value of goods imported shall not exceed 5 percent of the FOB value of
handloom made ups or 1 percent of the FOB value of cotton made ups or polyester made
ups as the case may be, exported during the preceding financial year;
( C ) the importer produces a certificate from the Handloom Export Promotion Council or
Cotton Textile Export Promotion Council or Synthetic & Rayon Textile Export Promotion
Council certifying the value of exports made during the financial year mentioned in sub-
condition (b), and also the value and quantity of goods already imported under this
notification during the current financial year.
29. If at the time of importation, the importer produces a certificate from an officer, not below
the rank of Director in the Marine Products Export Development Authority, in the Ministry of
Commerce and Industry, Government of India, to the effect that that the imported goods
constitute monofilament long line system for tuna fishing and are intended to be used for
tuna fishing.;
30. If, -
(a) the total value of goods imported shall not exceed 1 per cent of the FOB value of exports
of carpets during the preceding financial year;
(b) the importer produces a Certificate from Carpet Export Promotion council certifying the
value of exports made during the preceding financial year, mentioned in condition(a), and
also the value and quantity of goods already imported under this notification during the
current financial year.
31. If at the time of importation, the importer,-
(1) in all cases [excluding the case of the goods at item No. 9 of List 9], produces a valid
registration-cum-membership certificate issued by the Council for Leather Exports
sponsored by the Government of India in the Ministry of Commerce and Industry; and
(2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, to the effect that-
(a) the imported goods shall be used in the leather industry, or as the case may be, for the
manufacture of leather chemicals to be used in the leather industry;
(b) he shall maintain an account of the imported goods, received and consumed in the place
of manufacture for the above purpose, in the manner specified by the said Deputy
Commissioner or the Assistant Commissioner;
(c) he shall, within three months or such extended period as the said Deputy Commissioner
or the Assistant Commissioner may allow, produce the extract of the aforesaid account, duly
certified by the Deputy Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, having jurisdiction over the factory manufacturing the
goods, to the effect that the said goods have been used for the aforesaid purpose; and
(d) he shall pay, in the event of his failure to comply with the conditions above, an amount
equal to the difference between the duty leviable on the imported goods but for the
exemption under this notification and that already paid at the time of importation.
32. If the importer produces a certificate from an officer not below the rank of a Joint Director in
the Ministry of Information Technology, Government of India, mentioning the technical
specifications, description and quantity of the moulds, tools and dies and certifying that they
are required for the manufacture of electronic parts and recommending grant of exemption.
33. If the said coins are imported with the approval of the Reserve Bank of India and are utilised
for disbursement by the Scheduled bank in accordance with the regulations of the Reserve
Bank of India, sanctioning foreign exchange for travelers.
Explanation.- The expression "Scheduled bank" means the State Bank of India constituted
under the State Bank of India Act, 1955 (23 of 1955), a subsidiary bank as defined in the
State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), a corresponding new bank
constituted under section 3 of the Banking Companies (Acquisition and Transfer of
Undertakings) Act, 1970 (5 of 1970) or any other bank, being a bank included in the Second
Schedule to the Reserve Bank of India Act, 1934 (2 of 1934).
34. If,-
(a) the goods are directly shipped from the country in which they were produced and
each bar has a weight of 5 kg. or above;
(b) the goods are imported in accordance with the packing list issued by the mining
company by whom they were produced;
(c) the importer produces before the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, an assay certificate issued by the
mining company or the laboratory attached to it, giving detailed precious metal
content in the dore bar;
(d) the gold dore bars are imported by the actual user for the purpose of refining and
manufacture of standard gold bars of purity 99.5% and above; and
(e) the silver dore bars are imported by the actual user for the purpose of refining and
manufacture of silver bars of purity 99.9% and above.
35. If,-
1.
(a) the duty is paid in convertible foreign currency;
(b) the quantity of import does not exceed ten kilograms of gold and one hundred
kilograms of silver per eligible passenger; and
2. the gold or silver is,-
(a) carried by the eligible passenger at the time of his arrival in India, or
(b) imported by him within fifteen days of his arrival in India, or
(c ) is taken delivery of from a customs bonded warehouse of the State Bank of India or
the Minerals and Metals Trading Corporation Ltd., subject to the conditions 1 ;
provided such eligible passenger files a declaration in the prescribed form before the
proper officer of customs at the time of his arrival in India declaring his intent ion to take
delivery of the gold or silver from such a customs bonded warehouse and pays the duty
leviable thereon before his clearance from customs.
Explanation.- For the purposes of this notification, "eligible passenger" means a passenger
of Indian origin or a passenger holding a valid passport, issued under the Passports Act,
1967 (15 of 1967), who is coming to India after a period of not less than six months of stay
abroad; and short visits, if any, made by the eligible passenger during the aforesaid period
of six months shall be ignored if the total duration of stay on such visits does not exceed
thirty days and such passenger has not availed of the exemption under this notification or
under the notification being superseded at any time of such short visits.
36. If,-
(1) zinc metal is imported within one year of the date of export of zinc concentrate out of
India; and
(2) sufficient evidence exists to establish that the zinc metal, which is imported has in fact
been obtained out of toll smelting or toll processing of zinc concentrate exported out of
India.
Explanation.- On the imports referred to in condition (1) above, the duty shall be leviable as
if the value of the said metal were equal to the aggregate of-
(i) the toll smelting or toll processing costs, as the case may be, that is to say,-
(a) labour charges;
(b) cost of materials (other than the cost of goods exported out of India) used in
such toll smelting or toll processing; and
(c) any other charges which are payable in connection with the toll smelting or toll
processing abroad; and
(ii) the insurance and freight charges, both ways.
37. If,-
(1) the dies for drawing metal, acquired in exchange, are imported within one year of
the date of exportation of similar dies out of India for repairs; and
(2) no drawback of duty has been paid on the occasion of their export.
Explanation.- On the imports referred to in condition (1) above, the duty would be
leviable as if the value of the said dies were equal to-
(i) the aggregate of-
(a) labour charges for such repair;
(b) cost of materials used in such repair ;
(c) any other charges paid by the importer for repair of such dies; and
(ii) the insurance and freight charges, both ways.
38. If,-
(a) the importer furnishes a certificate from an officer not below the rank of Deputy
Secretary to the Government of India in the Department of Industrial Policy and Promotion
in the Ministry of Commerce and Industry to the effect that goods being imported are
required for effluent treatment plant for leather industry or handloom sector or handicraft
sector, as the case may be.
39. If,-
(i) (a) in the case of Central Power Sector Undertakings, the Chairman of the concerned
Undertaking or an officer authorized by him certifies that the power transmission project has
been approved and an officer not below the rank of the Deputy Secretary to the
Government of India in the Ministry of Power recommends, in each case, the grant of the
aforesaid exemption to the goods for such project;
(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned
Power Transmission Board or Corporation in a St ate certifies that such power transmission
project has been approved and an officer not below the rank of the Secretary in a State
Government concerned dealing with the subject of power or electricity recommends, in each
case, the grant of the aforesaid exemption to the goods for such project;
(ii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that
the said goods shall be used for the purpose specified above and in the event of his failure
to use the goods for power transmission, he shall pay an amount equal to the difference
between the duty leviable on the said imported goods but for the exemption under this
notification and that already paid at the time of importation.
40. If, at the time of importation, the importer produces to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from
the Chairman or the Managing Director or the Director (Rolling Stock, Electrical and
Signaling) or the Director (Finance) of the Delhi Metro Rail Corporation Ltd., to the effect
that ­
(i) the goods are procured by or on behalf of the Delhi Metro Rail Corporation Ltd. for use in
the Delhi MRTS Project Phase-I and specified corridors of Delhi MRTS Project Phase-II; and
(ii) the goods are part of the inventory maintained by the Delhi Metro Rail Corporation Ltd.
and shall be finally owned by the Delhi Metro Rail Corporation Ltd.
41. If,-
(a) the goods are imported by the Oil and Natural Gas Corporation or Oil India Limited
(hereinafter referred to as the "licensee") or a sub-contractor of the licensee and in each
case in connection with petroleum operations to be undertaken under petroleum exploration
licenses or mining leases, as the case may be, issued or renewed after the 1 st of April,
1999 and granted by the Government of India or any State Government on nomination
basis;
(b) where the importer is a licensee, he produces to the Deputy Commissioner of Customs
or the Assistant Commissioner of Customs, as the case may be, at the time of importation,
the following, namely, a certificate from a duly authorised officer of the Directorate General
of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the
effect that the imported goods are required for petroleum operations referred to in clause
(a) and have been imported under the licences referred to in that clause, and
(c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, at the time of
importation, the following, namely:-
(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in
the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the
imported goods are required for petroleum operations referred to in clause (a) and have
been imported under the licenses or mining leases, as the case may be, referred to in that
clause and containing the name of such sub-contractor,
(ii)an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the
licensee or lessee, as the case may be,
(iii)an undertaking from such licensee or lessee, as the case may be, binding him to pay any
duty, fine or penalty that may become payable, if any of the conditions of this notification
are not complied with by such sub-contractor or licensee or lessee, as the case may be, and
(iv)a certificate, in the case of a petroleum exploration license or mining lease, as the case
may be, issued or renewed after the 1st of April, 1999, by the Government of India or any
State Government on nomination basis, that no foreign exchange remittance is made for the
import of such goods undertaken by the sub-contractor on behalf of the licensee or lessee,
as the case may be:
Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an
Indian Company or Companies.
42. If,-
(a) the parts and raw materials are used in the manufacture of goods in accordance with the
provisions of section 65 of the Customs Act, 1962 (52 of 1962); and
(b) a certificate is produced in each case to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, from a duly authorized officer of
the Assistant Commissioner of Customs, as the case may be, from a duly authorized officer
of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas,
Government of India, to the effect that the goods are required for the purposes of off-shore
oil exploration or exploitation.
43. If,-
(a) the goods are imported by an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies and a Foreign Company or
Companies (hereinafter referred to as the "contractor") or a sub-contractor of the contractor
and in each case in connection with petroleum operations to be undertaken under a contract
with the Government of India;
(b) where the importer is a contractor, he produces to the Deputy Commissioner of Customs
or the Assistant Commissioner of Customs, as the case may be, at the time of importation,
the following, namely:-
(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in
the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the
imported goods are required for petroleum operations referred to in clause (a) and have
been imported under the contract referred to in that clause, and
(ii) a certificate, in the case of a contract entered into by the Government of India and a
Foreign Company or Companies or, the Government of India and a consortium of an Indian
Company or Companies and a Foreign Company or Companies, that no foreign exchange
remittance is made for the imports of such goods undertaken by such Foreign Company or
Companies;
(c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, at the time of
importation, the following, namely:-
(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons,
in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the
imported goods are required for petroleum operations referred to in clause (a) and have
been imported under the contract referred to in that clause and containing, the name of
such sub-contractor,
(ii) an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the
contractor,
(iii) an undertaking from such contractor , binding him to pay any duty, fine or penalty that
may become payable, if any of the conditions of this notification are not complied with, by
such sub-contractor or contractor, as the case may be, and
(iv) a certificate, in the case of a contract entered into by the Government of India and a
Foreign Company or Companies or, the Government of India and a consortium of an Indian
Company or Companies and a Foreign Company or Companies, that no foreign exchange
remittance is made for the import of such goods undertaken by the sub-contractor on behalf
of the Foreign Company or Companies:
Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an
Indian Company or Companies.
44. If,-
(a) the goods are imported by an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies and a Foreign Company or
Companies (hereinafter referred to as the "contractor") or a sub-contractor of such
Company or Companies or such consortium and in each case in connection with petroleum
operations or coal bed methane operations, as the case may be, to be undertaken under a
contract signed with the Government of India, on or after the 1 st day of April,1998, under
the New Exploration Licensing Policy, or on or after the 1 st day of April 2001 in terms of the
Coal Bed Methane Policy, as the case may be;
(b)where the importer is a contractor, he produces to the Deputy Commissioner of Customs
or the Assistant Commissioner of Customs, as the case may be, at the time of importation,
the following, namely:-
(i) a certificate from a duly authorised officer of the Directorate General of Hydrocarbons in
the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the
imported goods are required for such petroleum operations or coal bed methane operations,
as the case may goods are required for such petroleum operations or coal bed methane
operations, as the case may be, and have been imported under a contract signed under the
New Exploration Licensing Policy or the Coal Bed Methane Policy, as the case may be; and
(ii) a certificate, in the case of a contract entered into by the Government of India and a
Foreign Company or Companies or, the Government of India and a consortium of an Indian
Company or Companies and a Foreign Company or Companies, that no foreign exchange
remittance is made for the imports of such goods undertaken by the Foreign Company or
Companies;
(c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, at the time of
importation, the following, namely:-
(i) a certificate from a duly authorized officer of the Directorate General of Hydrocarbons, in
the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the
imported goods are required for petroleum operations or coal bed methane operations, as
the case may be, referred to in clause (a) and have been imported under a contract signed
under the New Exploration Licensing Policy or the Coal Bed Methane Policy, as the case may
be ,and containing the name of such sub-contractor,
(ii)an affidavit to the effect that such sub-contractor is a bona-fide sub-contractor of the
contractor,
(iii)an undertaking from such contractor , binding him to pay any duty, fine or penalty that
may become payable, if any of the conditions of this notification are not complied with, by
such sub-contractor or contractor, as the case may be; and
(iv)a certificate, in the case of a contract entered into by the Government of India and a
Foreign Company or Companies or, the Government of India and a consortium of an Indian
Company r Companies and a Foreign Company or Companies, that no foreign exchange
remittance is made for the import of such goods undertaken by the sub-contractor on behalf
of the Foreign Company or Companies:
Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an
Indian Company or Companies.
45. If the importer at the time of importation,-
(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, from an officer not below t he rank
of a Deputy Secretary to the Government of India in the Ministry of Non-Conventional
Energy Sources recommending the grant of this exemption and in the case of the goods at
(2) to (5), the said officer certifies that the goods are required for the specified purposes;
and officer certifies that the goods are required for the specified purposes; and
(b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to
the effect that,-
(i)in the case of wind operated electricity generators upto 30 KW or wind operated battery
chargers upto 30 KW, he shall not sell or otherwise dispose off, in any manner, such
generators or chargers for a period of two years from the date of importation;
(ii)in the case of other goods specified at (2) to (5), he shall use them for the specified
purpose; and
(iii)in case he fails to comply with sub-conditions (i) or (ii), or both conditions, as the case
may be, he shall pay an amount equal to the difference between the duty leviable on the
imported goods but for the exemption under this notification and that already paid at the
time of importation.

46. If the importer at the time of importation,-
(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, from an officer not below the rank of a
Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy
recommending the grant of this exemption and the said officer certifies that the goods are
required for the specified purpose; and
(b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to
the effect that,-
(i) he shall use the goods for the specified purpose; and
(ii) in case he fails to comply with sub-condition (i), he shall pay an amount equal to the
difference between the duty leviable on the imported goods but for the exemption under this
notification and that already paid at the time of importation.
47. If,-
(a) the project for substitution of ozone depleting substances (ODS) or the project for
setting up of new capacity with non-ODS technology has been approved by the Steering
Committee set up in the Ministry of Environment and Forests for the clearance of such
projects; and
(b) the importer furnishes in each case a list of the goods required for the aforesaid
projects, which is duly certified, to the effect that the goods mentioned in the said list are
required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in
the Ministry of Environment and Forests.
48. (1)If an officer not below the rank of a Deputy Secretary to the Government of India in the
Department of Fertilizers,-
(i) certifies that the scheme for renovation or modernization as the case may be, of the
fertilizer plant has been granted techno-economic clearance by the said Department;
(ii) recommends, in each case, the grant of exemption under this notification to,-
(a)Machinery, instruments, apparatus and appliances, as well as components (whether
finished or not) or raw materials for the manufacture of aforesaid items and their
components, required for renovation or modernization of a fertilizer plant; and
(b)spare parts, other raw materials (including semi-finished material) or consumable stores,
essential for maintenance of the fertilizer plant mentioned above (hereinafter referred to as
the said goods) for such scheme; and
(iii)certifies in each case, that the said goods are, or will be, required for the purposes
specified above;
(2) the value of import of the goods specified in sub-clause (b) of clause (ii) of sub-condition
(1) shall not exceed 10% of the value of imported goods specified in sub-clause (a) of the
said clause;
(3) if the importer furnishes an undertaking to the Joint Commissioner of customs or the
Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may
be, to the effect that the said goods shall be used for the purposes specified above and in
the event of his failure to use the goods for such purposes, he shall pay an amount equal to
the difference between the duty leviable on the said imported goods but for the exemption
under this notification and that already paid at the time of importation.
49. If, at the time of importation, the importer produces a certificate, from an officer not below
the rank of a Deputy Secretary to the Government of India in the Ministry of Environment
and Forests, to the effect that the imported kits or parts thereof are required for the
conversion of motor-spirit or diesel driven vehicles into Compressed Natural Gas driven
vehicles, or Propane driven vehicles, or Liquefied Petroleum Gas driven vehicles, as the case
may be.
50. If,-
(i) in the case of a power plant (except a nuclear power plant),-
(a) in the case of Central Power Sector Undertakings, the Chairman of the concerned
Undertaking or an officer authorized by him certifies that the scheme for renovation or
modernization as the case may be, of such power plant, has been approved and an officer
not below the rank of a Deputy Secretary to the Government of India in the Ministry of
Power recommends, in each case, the grant of the aforesaid exemption to the goods for
such scheme;
(b) in other cases, an officer not below the rank of the Chief Engineer of the concerned
State Electricity Board or State Power Utility certifies that the scheme for renovation or
modernization, as the case may be, of such power plant, has been approved and an officer
not below the rank of a Secretary in the State Government concerned dealing with the
subject of power or electricity recommends, in each case, the grant of the aforesaid
exemption to the goods for such scheme;
(ii) in the case of nuclear power plant, an officer not below the rank of a Deputy Secretary
to the Government of India in the Department of Atomic Energy certifies the scheme for
renovation or modernization as the case may be, of such power plant, has been approved
and recommends the grant of the aforesaid exemption to the goods for such scheme; and
(iii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that
the said goods shall be used for the purpose specified above and in the event of his failure
to use the goods for the renovation or modernization of the said power generation plant, he
shall pay an amount equal to the difference between the duty leviable on the said impo rted
goods but for the exemption under this notification and that already paid at the time of
importation.
51. If,-
(a)in the case of small hydel power generation plants upto 3 MW station capacity, an officer
not below the rank of a Deputy Secretary to the Government of India in the Ministry of Non-
Conventional Energy Sources certifies the quantity, description and technical specifications
of raw materials and parts required to be imported for the manufacture and supply of
machinery and equipment to the said hydel power generation plant and recommends the
grant of this exemption to the imported goods;
(b)in the case of nuclear power generation plant, an officer not below the rank of a Deputy
Secretary to the Government of India in the Department of Atomic Energy certifies the
quantity, description and technical specifications of raw materials and parts required to be
imported for the manufacture and supply of machinery and equipment to the said power
generation plant and recommends the grant of this exemption to the imported goods;
(c)in the case of power generation plants (except those specified above),-
(i) in the case of Central Power Sector Undertakings, the Chairman of the concerned
Undertaking or an officer authorized by him certifies the quantity, description and technical
specifications of raw materials and parts required to be imported for the manufacture and
supply of machinery and equipment to the said power generation plant and an officer not
below the rank of a Deputy Secretary to the Government of India in the Ministry of Power
recommends, in each case, the grant of the aforesaid exemption to the goods for such
scheme;
(ii) in other cases, an officer not below the rank of the Chief Engineer of the concerned State
Electricity Board or State Power Utility certifies the quantity, description and technical
specifications of raw materials and parts required to be imported for the manufacture and
supply of machinery and equipment to the said power generation plant and an officer not
below the rank of a Secretary in the State Government concerned dealing with the subject
of power or electricity recommends, in each case, the grant of the aforesaid exemption to
the goods for such scheme; and
(iii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that
the imported goods shall be used for the purpose specified above and in the event of his
failure to use the goods for the purpose specified, he shall pay an amount equal to the
difference between the duty leviable on the said imported goods but for the exemption
under this notification and that already paid at the time of importation.
52. If imported by a person licensed by the Department of Telecommunications of the
Government of India for the purpose of providing basic telephone service, cellular mobile
telephone service, value added services via V-SAT system or Internet Service
53. If imported by a person licensed by the Department of Telecommunications of the
Government of India for the purpose of providing radio paging service.
54. If imported by a person licensed by the Department of Telecommunications of the
Government of India for the purpose of providing Public Mobile Radio Trunked Service
(PMRTS).
55. (i) If the importer produces a certificate from an officer not below the rank of a Deputy
Principal Information Officer in the Press Information Bureau in the Ministry of Information
and Broadcasting to the effect that the importer is an accredited press cameraman, and that
the importer has not availed, on any occasion in the previous two years, exemption under
this notification or the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 16/2000- Customs, dated the 1st March, 2000 or No.
17/2001-Customs, dated the 1 st March, 2001;
(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of
the specified cameras, lenses and other goods, which does not exceed one lakh rupees; and
(iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, at the time and place of
importation to the effect that the said goods shall remain in his possession, control and use
and shall not be sold or parted with for a period of two years from the date of importation.
56. (i) If the importer produces a certificate from an officer not below the rank of a Deputy
Principal Information Officer in the Press Information Bureau in the Ministry of Information
and Broadcasting to the effect that the importer is an accredited journalist, and that the
importer has not availed, on any occasion in the previous two years, exemption under this
notification or the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 16/2000-Customs, dated the 1st March, 2000 or No.
17/2001-Customs, dated the 1st March, 2001;
(ii) the exemption under this notification shall be applicable to that portion of C.I.F. value of
the specified personal computers, typewriters and fax machines, which does not exceed one
lakh rupees; and
(iii) if the importer gives an undertaking to the Joint Commissioner of Customs or the
Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may
be, at the time and place of importation to the effect that the said goods shall remain in is
possession, control and use and shall not be sold or parted with for a period of two years
from the date of importation.
57. (i) If,-
(a) the goods are imported for Research and Development purposes;
(b) the imported goods are installed in the said Research and Development Wing of the
importer within six months from the date of importation and certificate from the
jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of
Central Excise, as the case may be, for the units registered with the Central Excise, and
from an independent Chartered Engineer, for the units not registered with the Central Excise
is produced before the Assistant Commissioner of Customs or the Deputy Commissioner of
Customs, as the case may be, at the Port of importation; and
(c) the goods imported are not transferred or sold for a period of seven years from the date
of installation;
(ii) If, -
(a) the goods are imported for use in the manufacture of commodities;
(b) the total value of goods imported does not exceed 25 per cent. of the FOB value of
exports made during the preceding financial year;
(c) the importer produces a certificate from the Joint Director General of Foreign Trade in
the Ministry of Commerce of the Government of India, certifying the value of exports made
during the financial year mentioned in clause (b) above, and also the value and quantity of
goods already imported under this notification during the current financial year;
(d) the imported goods are installed in the factory of the importer within six months from
the date of importation and certificate from the jurisdictional Assistant Commissioner of
Central Excise or the Deputy Commissioner of Central Excise, as the case may be, for the
units registered with the Central Excise and from an independent Chartered Engineer, for
the units not registered with the Central Excise is produced before the Assistant
Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, at
the Port of importation;
(e) the goods imported are not transferred or sold for a period of 7 years from the date of
installation.
58. If,-
(a) the goods are imported for Research and Development purpose;
(b) the total value of goods imported does not exceed one percent of the FOB value of
exports made during the preceding financial year;
(c) the importer produces a certificate from the Joint Director General of Foreign Trade in
the Ministry of Commerce of the Government of India, certifying t he value of exports made
during the financial year mentioned in clause (b) above, and also the value and quantity of
goods already imported under this notification during the current financial year;
(d) the imported goods are installed in the said Research and Development wing of the
importer within six months from the date of importation and certificate from the
jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central
Excise, as the case may be, for the units registered wit h the Central Excise and from an
independent Chartered Engineer, for the units not registered with the Central Excise is
produced before the Assistant Commissioner of Customs or deputy Commissioner of
customs, as the case may be, at the port of importation;
(e) the goods imported are not transferred or sold for a period of 7 years from the date of
installation;
59. If,-
(A)imported by a State Fisheries Corporation or any Fisheries Co-operative Federation
recognized by the State Government; or
(B) imported by a person other than a State Fisheries Corporation or any Fisheries Co-
operative Federation recognized by the State Government concerned,-
(i) the importer produces a certificate, from an officer not below the rank of a Deputy
Secretary of the Department concerned with fisheries in the State Government, to the effect
that the spares are being imported with outboard motors meant for fitment to boats which
are exclusively used for fishing operations and that such spares are for the purpose of
maintenance of the said outboard motors and recommending the grant of the concession;
and
(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, at the time of importation to the
effect that ­
(a) the said spares shall be used for the purpose specified above; and
(b) he shall pay on demand in the event of his failure to comply with (a) above an amount
equal to the difference between the duty leviable on the said spares but for the exemption
under this notification and that already paid at the time of importation.
60. If,-
(1) the spinnerettes acquired in exchange, are imported, within one year of the date of
exportation of spinnerettes out of India; and
(2) no drawback of duty has been paid on the occasion of their export.
Explanation.- On the imports referred to in condition (1) above, the duty would be leviable
as if the value of the said spinnerettes were equal to-
(i) the cost of such exchange, that is to say, the aggregate of ­
(a)labour charges;
(b)price charged for that quantity of gold, platinum and rhodium, if any, which is in excess
of the respective quantity of gold, platinum or rhodium contained in the said spinnerettes
exported out of India; and
(c)any other charges paid by the importer to the supplier of such spinnerettes for such
exchange of spinnerettes; and
(ii) the insurance and freight charges, both ways.
61. If, -
(1) the bushings acquired in exchange, are imported, within one year of the date of
exportation of bushings out of India; and
(2) no drawback of duty has been paid on the occasion of their export.
Explanation.- On the imports referred to in condition (1) above, the duty would be leviable
as if the value of the said bushings were equal to-
(i) the cost of such exchange, that is to say, the aggregate of-
(a) labour charges;
(b) price charged for that quantity of platinum and rhodium, if any, which is in excess of the
respective quantity of the platinum and rhodium contained in the said bushings exported out
of India; and
(c) any other charges paid by the importer to the supplier of such bushings for such
exchange of bushings; and
(ii) the insurance and freight charges, both ways.
62. If the importer produces a certificate from an officer not below the rank of a Joint Secretary
to the Government of India in the Ministry of Home Affairs that the imported goods are
required for call interception and monitoring, to be used by authorized security agencies.
63. If an accredited representative of the foreign film unit or the television team executes a
bond in such form and with such surety as may be acceptable to the Deputy Commissioner
of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself
to pay on demand an amount equal to the duty leviable on such equipment and cameras if
the same are not placed under customs control for re-export within a period of three months
or such extended period as the said Deputy Commissioner or the Assistant Commissioner
may permit, after clearance for home consumption.
64. If, -
(a) the duties of customs leviable on the specified equipment, raw films and tapes had been
paid at the time of their first importation into India;
(b) no drawback of duty was paid on their exportation from India;
(c) the identity of the goods is established to the satisfaction of the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, at the time of
availing of this concession;
(d) the goods are re-imported into India within six months or such period not exceeding one
year from the date of their export from India, as may be extended by the said Deputy
Commissioner or the Assistant Commissioner on sufficient cause being shown to his
satisfaction; and
(e) the External Publicity Division of the Ministry of External Affairs certifies that the purpose
for which the goods had been exported from India was in public interest and had been
sponsored or approved by the Government of India.
65. If, -
(a)the total C.I.F. value of the wireless apparatus, accessories and parts, imported under
this notification does not exceed seventy-five thousand rupees;
(b)the total value of the parts imported under this exemption does not exceed Rs.1,000;
(c) the importer, i.e. the Licensed amateur radio operator, at the time of clearance,
produces a certificate from an officer not below the rank of an Assistant Wireless Adviser to
the Government of India in the Ministry of Communications to the effect that the wireless
apparatus, accessories and parts in respect of which this exemption is claimed are within the
value limit specified above, and also recommending the grant of this exemption.
Explanation.- "Licensed amateur radio operator" means a person duly authorised under the
Indian Wireless Telegraphs (Amateur Service) Rules, 1978, made under sections 4 and 7 of
the Indian Telegraph Act, 1885 (13 of 1885).
66. If the importer, at the time of importation furnishes an undertaking to the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be,
to the effect that,-
(a) the imported goods shall be used for the specified purposes and shall not be sold or
otherwise disposed of in any manner for a period of at least two years from the date of
importation; and
(b) in the event of failure to comply with (a) above, he shall be liable to pay an amount
equal to the difference between the duty leviable on the imported goods but for the
exemption under this notification and that already paid at the time of importation.
67. If,-
(1)the goods are imported for being tested in ­
(a) Defence Research and Development Organisation (DRDO) laboratories ;
(b )Indian Institutes of Technology;
(c) Council for Scientific and Industrial Research (CSIR) laboratories;
(d) Central Power Research Institute, Bangalore; or
(e) Any other test centre approved by any Ministry in the Government of India for this
purpose; and
(2) the Head of the organisation certifies that the goods have been imported by that
organisation only for the purpose of testing and shall not be used or sold after such testing.
68. If, -
(a)the goods are imported by a newspaper establishment registered with the Registrar of
Newspapers for India appointed under section 19A of the Press and Registration of Books
Act, 1867 (25 of 1867); and
(b) the importer at the time of import produces before the Deputy Commissioner of Customs
or the Assistant Commissioner of Customs, as the case may be, -
(1) a certificate issued by the Registrar of Newspapers for India recommending the grant of
exemption under this notification; and
(2) an undertaking to the effect that the imported goods shall remain in his possession,
control and use and shall not be sold or parted with for a period of five years from the date
of importation and in case the said goods are sold thereafter, the sale shall be subject to the
permission granted by the Registrar of Newspapers for India.
69. If the importer, at the time of import, is registered with the Indian Renewable Energy
Development Agency or any State Nodal Agency notified for the purpose by the Ministry of
New and Renewable Energy, Government of India, for Central Financial Assistance.
70. If the importer, at the time and place of clearance,-
(a) produces a certificate from an officer not below the rank of a Deputy Secretary to the
Government of India in the Ministry of Human Resource Development, Department of
Education, to the effect that the imported recorded magnetic tapes and floppy diskettes are
recorded with educational or scientific material for use in computers and are required by
Institutes or Research Centres duly approved by the University Grants Commission;
(b)gives an undertaking to the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, to the effect that such imported goods shall
not be-
(i) used for any other purpose and shall not be subsequently recorded with any other
material; and
(ii) sold or parted with, without the prior permission of the Commissioner of Customs of the
port of importation.
71. If the parts are required for manufacture or servicing of aero planes, gliders, helicopters or
simulators of aircraft.
Explanation.- "Parts of aero planes, gliders, helicopters or simulators of aircraft" shall
include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and
steel washers and screws, ball and roller bearings and ot her parts.
72. If an officer not below the rank of a Deputy Secretary to the Government of India in the
Ministry of Civil Aviation certifies in each case the description and quantity of such raw
materials which are required for the manufacture or servicing of the specified aircraft or
parts of such aircraft, as the case may be.
73. If a.
(i) imported for servicing ,repair or maintenance of aircraft imported by Aero Club of India;
or
(ii) imported for servicing ,repair or maintenance of aircraft, which are used for flying
training purposes or for operating non-scheduled (passenger) service or non-schedule
(charter) services;
(iii) imported for servicing ,repair or maintenance of aircraft, imported or procured by the
Airports Authority of India for flight calibration purposes;
(iv) imported for servicing ,repair or maintenance of aircraft, which are used for operating
scheduled air transport service or the schedule air cargo services;
(v) imported for servicing ,repair or maintenance of aircraft, which is not registered or not
intended to be registered in India, and brought into India for the purpose of a flight to or
across India, and which is intended to be removed from India within 15 days or as extended
by the competent Authority in the Ministry of Civil Aviation not exceeding 60 days from the
date of entry
b. the importer maintains a proper account of import, use and consumption of the
specified goods imported for the purposes of servicing, repair and maintenance of aircrafts
and submits such account periodically to the commissioner of Customs in such form and in
such manner as may be specified by the said commissioner;
c. the importer, by the execution of bond, in such form and for such sum as may be
specified by the said commissioner, binds himself to pay on demand an amount equal to the
duty leviable,-
(i) on parts, raw material, as are not proved to the satisfaction of the said Commissioner
to have been used or consumed for the aforesaid purpose,
(ii) on the testing equipment ,as are not proved to the satisfaction of the said
Commissioner to have been installed or otherwise used for the aforesaid purposes,
within a period of three months from the date of importation thereof or within such extended
period as that Commissioner, on being satisfied that there is sufficient cause for not
installing, using or consuming as the case may be, for the aforesaid purposes within the said
period, allow.
Explanation.- The expression "Aero Club of India, "operator" ,"non-scheduled (passenger)
services, "non-scheduled(charter services)", "scheduled air transport service" ," schedule air
cargo services" shall have the meanings as assigned to them in condition No. 75/76/77.
74. If the importer, at the time of import,-
(i) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, a certificate from an officer not below the rank of a Deputy
Secretary to the Government of India in the Department of Space certifying that the said
satellite and pay-loads are for launch into outer space in conformity with the provisions of
the Outer Space Treaty of 1967;
(ii) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, a certificate from an officer not below the rank of a Deputy
Secretary to the Government of India in the Department of Space certifying that the goods
covered under item (ii) of column (3) of S.No.449 of the Table, are required for launch
vehicles and satellites and payloads; and
(iii) gives an undertaking to the effect that the ground equipment, covered under item (iii)
of column (3) of S.No.449 of the Table, imported for testing the satellites or pay-loads shall
be re-exported within a period of six months from the date of their importation or such
extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, may allow, and in the event of failure to comply with the
same, he shall pay on demand an amount equal to the difference between the duty leviable
on such goods but for the exemption under this notification and that already paid at the
time of importation.
75. If, -
(i) imported by an operator or on behalf of the operator, for operating scheduled air
transport service or scheduled air cargo service, and such aircraft is used for operating the
scheduled air transport service or the scheduled air cargo service, as the case may be; or
(ii) the said aircraft is not registered or not intended to be registered in India, and brought
into India for the purpose of a flight to or across India, and which is intended to be removed
from India within fifteen days, or as extended by the competent authority in Ministry of Civil
aviation, not exceeding sixty days, from the date of entry.
Explanation.- For the purposes of this entry,
(a) "operator" means a person, organisation or enterprise engaged in or offering to engage
in aircraft operation;
(b) "scheduled air transport service" means an air t ransport service undertaken between the
same two or more places and operated according to a published time table or with flights so
regular or frequent that they constitute a recognizably systematic series, each flight being
open to use by members of the public; and
(c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled
basis according to a published time table or with flights so regular or frequent that they
constitute a recognizably systematic series, not open to use by passengers.
76. If,-
(a) the aircraft is imported by:-
(i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry
of Youth Affairs and Sports, Government of India; or
(ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil
Aviation; and
(b) the importer has been granted approval by the competent authority in the Ministry of
Civil Aviation to import aircraft for use in imparting training; and
(c) the importer furnishes an undertaking to the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, at the time of importation that:-
a. the said aircraft shall be used for the specified purpose only and he shall pay on demand,
in the event of his failure to use the imported aircraft for the specified purpose, an amount
equal to the duty payable on the said aircraft but for the exemption under this notification;
b. the aircraft imported under this concession shall not be sold/transferred to an entity other
than a flying training institute approved by the Directorate General of Civil Aviation.
(d) the aircraft is imported by the Airports Authority of India for flight calibration purposes
and at the time of importation, the Airports Authority of India furnishes an undertaking to
the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case
may be, that :-
a. the said aircraft shall be used for flight calibration purposes only and in the event of their
failure to use the imported airc raft for the specified purpose, they shall pay, on demand, an
amount equal to the duty payable on the said aircraft but for the exemption under this
notification; and
b. the said aircraft shall not be sold or transferred to any other entity
77. (i) the aircraft are imported by an operator who has been granted approval by the
competent authority in the Ministry of Civil Aviation to import aircraft for providing non-
scheduled (passenger) services or non-scheduled (charter) services; and
(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be, at the time of importation that:-
a. the said aircraft shall be used only for providing non- scheduled (passenger) services or
non-scheduled (charter) services, as the case may be; and
b. he shall pay on demand, in the event of his failure to use the imported aircraft for the
specified purpose, an amount equal to the duty payable on the said aircraft but for the
exemption under this notification.
Explanation.-
1. for the purposes of this entry,-
(a) ,,operator means a person, organization, or enterprise engaged in or offering to engage
in aircraft operation;
(b) ,,non-scheduled (passenger) services means air transport services other than Scheduled
(passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937.
(c) ,,non-scheduled (charter) services mean services provided by a ,,non-scheduled (charter)
air transport operator, for charter or hire of an aircraft to any person, with published tariff,
and who is registered with and approved by Directorate General of Civil Aviation for such
purposes, and who conforms to the civil aviation requirement under the provision of rule
133A of the Aircraft Rules 1937:
2. For the purpose of this exemption, use of such imported aircraft by a non-scheduled
(passenger) operator for non-scheduled (charter) services or by a non-scheduled (charter)
operator for non-scheduled (passenger) services, shall not be construed to be a violation of
the conditions of import at concessional rate of duty.
78 If,-
(a) the importer makes a declaration at the time of import that the barges would be re-
exported;
(b) the barges are re-exported, by the same ship which brought them or by any other ship
under the same shipping agency, within two months of the date of importation or such
extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, may allow; and
(c) the importer executes a bond, in such form and for such sum as may be specified by the
Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case
may be, binding himself to pay that sum if the re-export does not take place within the
period specified under condition (b) above.
79. If,-
(a) the importer maintains a proper account of import, use and consumption of the specified
goods imported for the purpose of repairs of ocean-going vessels and submits such account
periodically to the Commissioner of Customs in such form and in such manner as may be
specified by the said Commissioner;
(b)the importer, by the execution of bond, in such form and for such sum as may be
specified by the said Commissioner, binds himself to pay on demand an amount equal to the
duty leviable,-
(i) on the capital goods or spares thereof or material handling equipment, as are not proved
to the satisfaction of the said Commissioner to have been installed or otherwise used for the
aforesaid purpose;
(ii) on parts, raw material and consumables, as are not proved to the satisfaction of the said
Commissioner to have been used or consumed for the aforesaid purpose, within a period of
three months from the date of importation thereof or within such extended period as that
Commissioner, on being satisfied that there is sufficient cause for not installing, using
orconsuming them, as the case may be, for the aforesaid purpose within the said period,
allow.
Explanation. ­ "Ocean going vessels" includes-
(a) liners; cargo-vessel of various kinds including refrigerator vessels for the transport of
meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal,
ores or the like) ; tankers (petrol, wine or the like); yachts and other sailing vessels; cable
ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or
the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research
vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats;
hopper barges for the disposal of dredged material or the like;
(b) war ships of all kinds including submarines;
(c)tugs, dredgers, fire- floats and salvage ships; and
(d)oil rigs, drilling ships and jack-up ris.
80. If,-
(a) the importer maintains a proper account of import , use and consumption of the
specified goods imported for the purpose of repairs of ocean going vessels and submits such
account periodically to the commissioner of customs in such form and in such manner as
may be specified by the said commissioner;
(b) the importer, by the execution of bond, in such form and for such sum as may be
specified by the Commissioner of Customs , binds himself to pay on demand an amount
equal to the duty leviable,- on the spares and consumables, as are not proved to the
satisfaction of the said commissioner to have been used or otherwise consumed for the
aforesaid purpose, within a period of three months from the date of importation thereof or
within such extended period as that commissioner, on being satisfied that there is sufficient
cause for not using or consuming them, as the case may be, for the aforesaid
purpose within the said period, allow.
Explanation.-"Ocean going vessels" includes-
(i) Liners; cargo vessels of various kinds including refrigerator vessels for the transport of
meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal,
ores or the likes);
tankers(petrol, wine or the like );yachts and other sailing vessels ; cable ships; ice-breakers
; floating factories of all kind( for processing whales, preserving fish or the like) whale
catchers; trawlers and other fishing vessels; life boats ,scientific research vessels; weather
ships; vessels for the transportation or mooring of buoys ; pilot boats ;hopper barges for the
disposal of dredged
material or the like;
(ii) War ships of all kinds including submarines;
(iii) Tugs, dredgers, fire-floats and salvage ships ; and
(iv) Oil rigs , drilling ships and jack-up rigs."
81. If the vessels and other floating structures are intended to be broken up after their
importation, the importer shall present a fresh bill of entry to the Commissioner of Customs,
and thereupon such goods shall be chargeable with the duty which would be payable on
such goods as if they were entered for home consumption, under section 46 of the Customs
Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the
purposes of break-up of such goods.
82. If,-
the importer files a bill of entry under section 46 of the Customs Act, 1962 [No. 52 of
1962] at the time of conversion of vessel for coastal run subsequent to import and pays
the applicable duty of customs on:-
(a) full lease or contract value, if the import is under a lease agreement or contract;
(b) 1/120th of the applicable duty, for each month or part thereof, of stay in India as
coastal vessel.
Explanation.- For the purposes of this entry,
(1)"Foreign going vessel" shall have the same meaning as assigned to it under clause (21)
of Section 2 of the Customs Act1962 [No. 52 of 1962];
(2) "Conversion to coastal Vessel" shall include the vessel granted a license for coastal
trade under Section 407 of the Merchant Shipping Act, 1958 (44) of 1958) by the Director
General Shipping and the vessel granted permission for carrying coastal goods, under the
provisions specified in Chapter XII, of the Customs Act, 1962, [No. 52 of 1962] by the proper
officer of the customs;
(3) "applicable duty" means the Additional duty of Customs under sub-section (1) of
section 3 of the Customs tariff Act,1975 (51 of 1975).
83. If any of the goods manufactured from the imported raw materials and parts are
subsequently intended to be broken up, a fresh bill of entry in respect of such manufactured
goods shall be presented to the Commissioner of Customs and thereupon these goods shall
be chargeable with the duty which would be payable as if such manufactured goods had
been imported and entered for home consumption, under section 46 of the Customs Act,
1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the
purposes of break-up of such manufactured goods.
84. If,-
(a) imported by any Department or Ministry of the Government of India; and
(b) the importer produces a certificate from an officer not below the rank of a Joint
Secretary to the Government of India in the concerned Department or Ministry, certifying
that the said goods are being imported under an agreement relating to Government to
Government Assistance Programme with any other country.
85. If, at the time of importation, the importer produces a certificate, from an officer not below
the rank of a Deputy Secretary to the Government of India in the Department of Science
and Technology or an officer not below the rank of a Joint Secretary to the concerned State
Government in the Department of Science and Technology to the effect that imported
equipment, parts or accessories are required for initial setting up, repair or maintenance of a
planetarium.
86. If,-
(a) the hospital is run by ­
(1) the Central Government, a State Government, a Union Territory Administration or a
Local Authority; or (2) institutions established by or under any law for the time being in
force; or (3) societies registered under any law for the time being in force relating to
registration of societies, such societies being controlled by any of the authorities mentioned
in (1) above;
(b) the importer produces a certificate, from the Directorate General of Health Services of
the Government of India or the Ministry of Health and Family Welfare in the Government of
India, or from the State Government, the Union Terrritory Administration or the Local
Authority running or controlling that hospital, as the case may be, to the effect that the said
hospital falls in any of the categories specified at (a) above; and
(c) the head of the hospital certifies in each case that the hospital equipment is meant for
use in the hospital and is essential for running or maintenance of the hospital.
Explanation.- "Hospital" includes any Institut ion, Centre, Trust, Society, Association,
Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic
treatment.
87. If the importer at the time of importation, -
(a) produces a certificate from the Director General or Deputy Director General or Assistant
Director General, Health Services, New Delhi, in each case, in the Form below; or
(b) furnishes an undertaking acceptable to the Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the case may be, to the effect that the aforesaid
certificate shall be produced before the said Deputy Commissioner or the Assistant
Commissioner within the period specified by the said Deputy Commissioner or the Assistant
Commissioner, failing which he would pay the duty leviable thereon.
FORM
Certficate No.............. of .............. (year)
Certified that the medical equipment / accessory / spare part ........................ (name to be
specified) being imported by ............................... is a life saving medical equipment,
accessory or spare part and exemption from payment of customs duty is recommended.
Signature with date of Director General /Deputy Director General / Assistant
Director General,Health Services, New Delhi
88. If, at the time of importation, the importer produces to the Deputy commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from
an officer not below the rank of Joint Secretary to the Government of India in the Ministry of
Mines to the effect that the said goods are required for the specified purpose.
89. If,-
(a) where the importer is the Government of India or a person authorised by that
Government, or the goods are shipped on the order of a Department of that Government
and are appropriated under such order at the time of shipment, for use in anti-smuggling
operations, he produces, at the time of importation, a certificate from the Under Secretary
to the Government of India in the Department of Revenue to the effect that the said goods
are intended for the aforesaid use;
(b) where the importer is a Police Force of a State or a Union Territory or the Central
Reserve Police Force, the National Security Guard or the Special Protection Group and the
said goods are imported for bomb detection or disposal purposes, he produces, at the time
of importation, a certificate from an officer in the Ministry of Home Affairs not below the
rank of an Under Secretary to the Government of India to the effect that the said goods are
intended for the aforesaid use.
90. If,-
(a) the synthetic tracks and artificial surfaces and equipment required for their installation
are imported under the "Scheme for Laying Synthetic Tracks and Artificial Surfaces" of the
Department of Youth Affairs and Sports, Government of India;
(b) the importer, at the time of import ­
(1) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of
Customs, as the case may be, a certificate from an officer not below the rank of a Deputy
Secretary to the Government of India in the said Department certifying that the import of
the said tracks and surfaces is under the "Scheme for Laying Synthetic Tracks and Artificial
Surfaces" and also recommending the grant of the exemption; and
(2) gives an undertaking to the effect that the equipment imported for installation of the
said tracks and surfaces shall be re-exported within a period of six months from the date of
importation, and in the event of failure to comply with the same he shall pay on demand an
amount equal to the difference between the duty leviable on such goods but for the
exemption under this notification and that already paid at the time of importation.
91. If,-
(a) the goods are imported into India by a National Sports Federation, under a certificate
issued by the Sports Authority of India or imported by the Sports Authority of India, for use
in a national or international championship or competition, to be held in India or abroad;
and
(b) the importer, at the time of clearance of the goods, produces a certificate to the Deputy
Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be,
from an officer not below the rank of a Director in the Sports Authority of India certifying -
(i) the name and address of the importer of the goods and the description, quantity and
value of the goods, and
(ii) that the goods are required for the purpose specified at (a) above.
92. If certified by the apex body in relation to the concerned game or sport (i.e the highest
organisation, other than Government, by which the game or sport is controlled or
regulated), or the Sports Authority of the concerned State, that the requisites for games and
sports are required to be used in a national or international championship or competition to
be held in India or abroad.
93. If an officer not below the rank of a Joint Secretary to the Government of India in the
Ministry of Power certifies that:-
(i) the power purchasing State has constituted the Regulatory Commission with full powers
to fix tariffs;
(ii) the power purchasing states shall undertake to carry out distribution reforms as laid
down by Ministry of Power.
(a) in case of imports for a project for which certificate regarding Mega Power Project status
issued by an officer not below the rank of Joint Secretary to the Government of India in the
Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed
deposit Receipt from any Scheduled Bank for a term of thirty six months or more in the
name of the President of India for an amount equal to the duty of customs payable on such
imports but for this exemption, to the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, at the time of importation and if the
importer fails to furnish the final mega power status certificate within a period of thirty six
months from the date of importation, the said security shall be appropriated towards duty of
customs payable on such imports but for this exemption.
(b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value,
description and specifications of the imported goods are certified by the Chairman and
Managing Director of the said Central Public Sector Undertaking; and
(c) In the case of imports by a Private Sector Project, the quantity, total value, description
and specifications of the imported goods are certified by the Chief Executive Officer of such
project.
94. (a) In the case of imports by the constituent units of the Department of Atomic Energy, the
quantity, total value, description and specifications of the imported goods are certified by an
officer not below the rank of a Joint Secretary to the Government of India in the Department
of Atomic Energy;
(b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value,
description and specifications of the imported goods are certified by the Chairman and
Managing Director of the said Central Public Sector Undertaking;
95. The LNG facility is certified by an officer not below the rank of a Joint Secretary to the
Government of India in the Ministry of Power as being an integral part of the said power
project of M/s Ratnagiri Gas and Power Private Limited at Dabhol.
96. If the importer, at the time of import, produces to the Deputy Commissioner of Customs or
the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not
below the rank of Deputy Secretary to the Government of India in the Ministry of Heavy
Industries and Public Enterprises (Department of Heavy Industry), certifying that the
imported goods (having regard to their description, quantity and technical specifications) are
intended for use in the National Automotive Testing and Research and Development
Infrastructure Project (NATRIP).
97. If a certificate from the Indian Mission concerned, about the ownership of the goods by the
deceased person, is produced at the time of clearance of the goods through Customs
station.
98. If the imported goods are meant to be exhibited in a museum managed by ­
(a) the Archaeological Survey of India, such goods shall be imported under cover of a
certificate issued by the Director General of Archaeology in India; or
(b) a State Government, such goods shall be imported under cover of a certificate issued by
the concerned Authority in the concerned State Government.
99. If,-
(a) the goods are imported by a manufacturer, for use in the manufacture of sports goods
for export by that manufacture r and the manufacturer is registered with the ,,Sports Goods
Export Promotion Council;
(b) the total value of specified goods imported in a year shall not exceed 3 per cent. of the
FOB value of sports goods exported by the manufacturer during the preceding financial
year;
(c) the importer produces a certificate from the ,,Sports Goods Export Promotion Council
certifying the value and quantity of exports made during the preceding financial year
mentioned in sub-condition (b); and also the value and quantity of goods already imported
under this notification during the current financial year.
List 1 (See Sr.No.93 of the Table)
1. Breadcrumbs
2. Batter
3. Flavouring Oil
4. Food Colours
5. Monosodium Glutamate
6. Flavouring extracts, and sauces
7. Pre-formed HIPS Containers
8. Polyurethane and Polystyrene containers meeting buyers requirements
9. Printed Plastic Pouches for Packing buyers brand
10. Food grade Phosphates
11. Food tenderizers
12. Food enzymes
13. Food marinates
14. Starch (Wheat/non-wheat)/Pre-gelatinized Starch
15. Sucrose
16. Sodium Chloride
17. Seasoning Salts/acids such as sodium carbonate, potassium hydrogen tartrate
18. Oleoresins/spice extract
19. Natural Edible gum
20. Anti-oxidants, BHT/EDTA/Sod, or Pot.Metabisulphite
21. Soya protein
22. Citric Acid
23. Sorbitol
24. Seasoning Oil
25. Gel Ice (for air freighting chilled fish)
26. Fats/Hydrogenated oils
27. Milk Protein
28. Reducing Sugars, such as lactose
29. Lecithin (emulsifier)
30. Glucose
31. Pre-formed Crystallised Polyethylene Terephthalate (CPET) containers
32. Ascorbic Acid
33. Sodium Citrate
34. Acid Sodium Carbonate (Sodium bicarbonate)
35. Sodium Sulfite
36. Active Oxygen
List 2 (See S. No. 98 of the Table)
(1) Amprolium hydrochloride
(2) Ascorbyl dipotassium 2 sulphate dihydrate
(3) Ascorbyl polyphosphate
(4) Avilamycin
(5) Avoparcin
(6) Bovine albumin fraction
(7) Bovine somatotropin
(8) Buparvaquone
(9) Calf serum/foetal calf serum
(10) Dulbecco phosphate buffer saline medium
(11) Flavophospholipol
(12) Follicular stimulating hormone (FSH)
(13) Gonadotropin releasing hormone (GnRH)
(14) Halofuginone bromide
(15) Human chorionic gonadotropin hormone (HCG)
(16) Ivermectin
(17) Lasolacid sodium
(18) Leutinising hormone
(19) Lincomycin powder
(20) Lincospectin (bulk drug lincomycin spectinomycin 1:2)
(21) Maduramicin ammonium/haduramycin ammonium
(22) Monensin granulated (coban premix)
(23) Ovaprim [gonadotropin releasing hormones] (GnRH) analogue with domperidone
(24) Pleuromutilin
(25) Pregnant mare serum (PMSG)
(26) Prostaglandin F2 alpha
(27) Prostaglandin
(28) Prostaglandins (PgF2 alpha)
(29) Robenidin HCl
(30) Salinomycin 12%
(31) Tiamulin hydrogen fumarate
(32) Tiamulin hydrochloride
(33) Tylan premix
(34) Tylosin tartarate/ tylosin phosphate
(35) Vaccine for fish
(36) Virginiamycin
(37) 4-hexyl resorcinol
List 3 (See S. No 147 of Table)
(1) Allopurinol
(2) Amikacin
(3) Amiodarone
(4) Amphotericin-B
(5) Amrinone
(6) Amifostine
(7) Aprotinin
(8) Atracurium besylate
(9) Baclofen
(10) Bleomycin
(11) Busulphan
(12) BCG vaccine , Iopromide,Iotrolan
(13) Carbidopa with Levodopa
(14) Cefoperazone
(15) Ceftizoxime
(16) Chlorambucil
(17)Chorionic Gonadotrophin
(18) Clindamycin
(19) Cyclophosphamide
(20) Cefpirome
(21) Dactinomycin
(22) Dacarbazine
(23) Daunorubicin
(24) Desmopressin
(25) Desferrioxamine
(26) Dimercaprol
(27) Dobutamine
(28) Disopyramide phosphate
(29) Dopamine
(30) Disodium Pamidronate
(31) Eptifibatide
(32) Gem citabine
(33) Glucagon
(34) Hydroxyurea
(35) Ifosfamide
(36) Isoprenaline
(37) Interferon alpha - 2b/interferon alpha- 2a/Interferon NL/ Interferon alpha NL(LNS)
(38) Isoflurane
(39) Ketamine
(40) Lactulose
(41) Levodopa (L-Dopa)
(42) Lomustine
(43) Lamivudine
(44) Letrozole
(45) Leuprolide Acetate
(46) Latanoprost
(47) Melphalan
(48) Mercaptopurine
(49) Mesna
(50) Methotrexate
(51) Methyl prednisolone
(52) Mitomycin
(53) MMR (Measles, mumps and rubella) vaccine
(54) Mustin Hydrochloride
(55) Netilmicin
(56) Naloxone
(57) Nitroglycerine
(58) Micronised Progesterone or Injection Progesterone
(59) Octreotide
(60) Pancuronium Bromide
(61) Pilocarpine
(62) Podophyllotoxin
(63) Piperacillin
(64) Praziquantel
(65) Pralidoxime
(66) Prazosin
(67) Protamine
(68) Quinidine
(69) Sodium Cromoglycate spincaps and cartridges
(70) Sodium Hyalauronate sterile 1% and 1.4% solution
(71) Somatostatin
(72) Somatropin
(73) Streptokinase and Streptodomase preparations
(74) Strontium Chloride (85 Sr.)
(75) Thioguanine
(76) Tobramycin
(77) Tissue Plasminogen Activator
(78) Tetanus Immunoglobin
(79) Typhoid Vaccines :
(i) VI Antigen of Salmonella Typhi, and
(ii) (ii) Ty 2la cells and attenuated non-pathogenic strains of S. Typhi
(80) Tretinoin
(81) Tribavirin/Ribavirin
(82) Urokinase
(83) Ursodeoxycholic Acid
(84) Vancomycin
(85) Vasopressin
(86) Vecuronium Bromide
(87) Zidovudine
(88) 5-Fluorouracil
(89) Pegulated Liposomal Doxorubicin Hydrochloride injection
(90) Ketoanalogue preparation of essential amino acids
(91) Recombinant human Erythropoietin
(92) Pergolide
(93) Kit for bedside assay of Troponin-T
(94) Solution for storing, transporting, flushing donor organs for transplant
(95) Lopinavir plus Ritonavir (co-formulation of Lopinavir and Ritonavir)
(96) Miltefosine
(97) Milrinone Lactate
(98) Methoxy Isobutile Isonitrile (MIBI)
(99) Haemophilus Influenzae Type b Vaccine
(100) Mycophenolate Sodium
(101) Verteporfin
(102) Capecitabine
(103) Daclizumab
(104) Ganciclovir
(105) Infliximab
(106) Drotrecogin alfa (activated)
(107) Eptacog alfa activated recombinant coagulation factor VIIa
(108) Muromonab CD3
(109) Japanese encephalitis vaccine
(110) Interluekin-2
(111) Valganciclovir
(112) Low molecular weight heparin
(113) Didanosine;
(114) Efavirenz;
(115) Indinavir;
(116) Nelfinavir;
(117) Nevirapine;
(118) Stavudine;
(119) Abacavir Sulphate;
(120) Lopinavir;
(121) Tenofovir Disoproxil;
(122) Emtricitabine;
(123) Azathioprine ;
(124) Antinomycin D;
(125) Cisplatin;
(126) Cytosine Arabinoside (Cytarabine);
(127) Danazol;
(128) Doxorubicin;
(129) Etoposide;
(130) Flutamide;
(131) Ondansetron;;
(132) Paclitaxel;
(133) Tamoxifen Citrate;
(134) Vinblastine Sulphate;
(135) Vincristine;
(136) Eurocollins Solution;
(137) Everolimus tablets/dispersible tablets;
(138) Poractant alfa;
(139) Exemestane;
(140) Recombinant Human Interferon beta 1-a;
(141) Troponin-I whole blood test kit;
(142) Blower/mister kit for beating heart surgery;
(143) Fluoro Enzyme Immunoassay Diagnostic kits.
(144) Tablet Telbivudine
(145) Injection Exenatide
(146) DTaP-IPV-Hib or PRP-T combined Vaccine
(147) Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM197 Protein)
(148) Injection Thyrotropin Alfa
(149) Injection Omalizumab.
(150) Abatacept
(151) Daptomycin
(152) Entacevir
(153) Fondaparinux Sodium
(154) Influenza Vaccine
(155) Ixabepilone
(156) Lapatinib
(157) Pegaptanib Sodium injection
(158) Suntinib Malate
(159) Tocilizumab
(160) Agalsidase Beta
(161) Anidulafungin
(162) Capsofungin acetate
(163) Desflurane USP
(164) Heamostatic Matrix with Gelatin and human Thrombin
(165) Imiglucerase
(166) Maraviroc
(167) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium
and meglumine ioxaglate)
(168) Sorafenib tosylate
(169) Varenciline tartrate
(170) 90Yttrium
(171) Rasburicase
(172) Nilotinib
(173) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection
(174) Micafungin sodium for injection
(175) Bevacizumab
(176) Raltegravir potassium
(177) Rotavirus Vaccine (Live Oral Pentavalent)
(178) Pneumococcal Polysaccharide Vaccine
(179) Posaconazole Oral suspension
(180) Temsirolimus Concentrate for infusion for injection
(181) Natalizumab
List 4 (See S. No. 148 and 516 of the Table)
(1) Abciximab
(2) Aurothiomalate Sodium
(3) Asparaginase
(4) Agglutinating Sera
(5) Anti-Diphtheria Normal Human Immunoglobulin
(6) Anti-Haeomophilic Factor concentrate(VIII and IX)
(7) Anti-human lymophocyte immunoglobulin IV
(8) Anti-human thymocyte immunoglobulin IV
(9) Anti-Pertussis Normal Human Immunoglobulin
(10) Anti-Plague serum
(11) Anti-Pseudomonas Normal Human Immunoglobulin
(12) Anti-Rabies Normal Human Immunoglobulin
(13) Anti -D Immunoglobulin
(14) Basiliximab
(15) Beractant Intra-tracheal Suspension
(16) Blood group sera
(17) Botulinum Toxin Type ,,A
(18) Burn therapy dressing soaked in gel
(19) Bovine Thrombin for in vitro test for diagnosis in Haemorrhagic disorders
(20) Bovine Albumin
(21) Bretyleum Tossylate
(22) Calcium Disodium Edetate
(23) Carmustine
(24) Cesium Tubes
(25) Calcium folinate
(26) Cholestyramine
(27) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(28) Cobalt-60
(29) Corticotrophin
(30) Cyanamide
(31) Diagnostic Agent for Detection of Hepatitis B Antigen
(32) Diagnostic kits for detection of HIV antibodies
(33) Diphtheria Antitoxin sera
(34) Diazoxide
(35) Edrophonium
(36) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(37) Epirubicin
(38) Fibrinogen
(39) Floxuridine
(40) Follicle Stimulating Hormone [FSH]
(41) Flucytosin
(42) Filgrastim /Molgramostim (G- CSF/GM-CSF)
(43) Flecainide
(44) Fludarabine Phosphate
(45) Foetal Bovine Serum (FBS)
(46) Gadolinium DTPA Dimeglumine
(47) Gallium Citrate
(48) Gasgangrene Anti-Toxin Serum
(49) Goserlin Acetate
(50) Hepatitis B Immunoglobulin
(51) Hexamethylmelamine
(52) Hydralazine
(53) Idarubicine
(54) Idoxuridine
(55) Imatinib Mesilate
(56) Irinotecan
(57) Immunoassay kit for blood Fibrinogen degradation product for direct estimation for
diagnostic test in D.I.C.
(58) Inactivated rabies vaccine [Human diploid cell]
(59) Inactivated rabies vaccine [Vero-cell]
(60) Intravenous amino acids
(61) Intravenous Fat Emulsion
(62) Iopamidol
(63) Iohexol
(64) (a) Indium (III) in bleomycin (b) Indium 113 Sterile generator and elution accessories (c)
Indium 113 in brain scanning kit (d) Indium 113 in liver scanning kit
(65) Iscador, CLIA diagnostic kits
(66) Levodopa with benserazine
(67) Lenograstim
(68) Meningococcoal A and C combined vaccine with diluant solvent
(69) Methicillin
(70) Metrizamide Inj with diluant
(71) Monocomponent insulins
(72) Mycophenolate Mofetil
(73) Nalorphine
(74) Normal Human plasma
(75) Normal Human immunoglobulin
(76) Nuclear magnetic resonance contrast agent
(77) Normal Human serum Albumin
(78) Penicillamine
(79) Pentamidine
(80) Penicillinase
(81) Poliomyelitis vaccine (inactivated and live)
(82) Potassium Aminobenzoate
(83) Porcine Insulin Zinc Suspension
(84) Prednimustine
(85) Porcine and Bovine insulin
(86) Procarbazine
(87) Purified Chick Embryo Cell Rabies Vaccine
(88) Pyridostigmine
(89) Pneumocystis carinii IF kits
(90) Prostaglandin E 1 (PGE1)
(91) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone,
Cortisol, L.H., FSH and Digoxin)
(92) Radioisotope TI 201
(93) (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin
for TT tests
(94) Rabies immunoglobulin of equine origin
(95) Ritonavir
(96) Rivastigmine
(97) Rituximab
(98) Sevoflurane
(99) Saquinavir
(100) Recuronium Bromide
(101) Septopal beads and chains
(102) Sodium Arsenate
(103) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(104) Solution of Nucleotides and Nucliosides
(105) Specific Desensitizing Vaccine
(106) Sterile Absorbable Haemostat for control of surgical vessel bleeding
(107) Strontium SR-89 Chloride
(108) Suxamethonium Chloride
(109) Selenium-75
(110) Teicoplanin
(111) Technitium-99M
(112) Tetrofosmin
(113) Ticarcillin
(114) Tranexamic Acid
(115) Tocainide
(116) Tri-iodothyronine
(117) Triethylene Tetramine
(118) Trastuzumab
(119) Thrombokinase
(120) Teniposide
(121) Trans-1- diamino cyclohexane Oxalatoplatinum
(122) Ticarcillin Disodium and Potassium Clavulanate combination
(123) Vindesin Sulphate
(124) X-ray diagnostic agents, the following :-
(i) Propylidone
(ii) Ethyl iodophenylun decylate
(iii) Iodipammide methyl glucamine
(iv) Lipidoll utra fluid
(v) Patent blue
(125) Zalcitabine
(126) Zoledronic Acid
List 5 (See S.No.149 of the Table)
(1) Chlorine
(2) Helium
(3) Silicon tetra chloride
(4) Germanium tetra chloride
(5) Phosphorous oxychloride
(6) Sulphur hexa flouride oxygen
(7) Olige-poly iso cyanate ethyl-acetate solution
(8) Colouring ink for fibre
(9) Binder of polyurethane or vinyl chloride-vinyl acetate copolymer
(10) UV resin 1 & 2/Ribbon matrix
(11) Nylon-12/Ether Ester Elastomer
(12) Coloured Nylon 12/ Nylon 11/Ether Ester Elastomer
(13) Elongated polyethylene tape
(14) Polyester tape/Water blocking tape
(15) Nylon thread/water swellable yarn
(16)Polyethylene cord
(17)Biaxily oriented nylon tape
(18) Silica tube / rod, other than preform
(19)Aramid Yarn
(20) Impregnated Glass fibre reinforcement (Glass rovings)
(21) Rip Cord
(22) Nylon 11
(23)Co-polymer coated MS Tape / Stainless steel tape
(24) Low smoke zero Halogen compound for sheathing
(25) Glass yarn / Rovings
(26) Complex high molecular weight resin in acrylate solution
(27) Acrylated monomers
(28) Photoinitiater
(29) Tert Butyl perbenzoate
(30) Zinc soap of long fatty acid mixture
(31) Modified polypropylene
(32) Ethylene acrylic acid (EAA)/Vinyl ester
List 6 (See S.No.149 of the Table)
(1) Glass yarn / Rovings
(2) UV resin
(3) Complex high molecular weight resin in acrylate solution
(4) Acrylated monomers
(5) Photoinitiater
(6) Tert Butyl perbenzoate
(7) Zinc soap of long fatty acid mixture
(8) Modified polypropylene
(9) Ethylene acrylic acid (EAA)/Vinyl ester";
List 7 (See S. No. 153 of the Table)
(1) (a) Laser rods - Neodymium: YAG, Neodymium : Glass, Ruby, Erbium : YAG, TI : A1203,
Alexandrite, HO : YAG
(b) Helium- Neon Laser Tubes
(c) Semi-conductor visible lasers
(d) Dielectric coated mirrors for visible , near IR & 10.6 micrometer region
(e) Hard dielectric coated optics including thin film polarisers, calcite polarisers and Beam
splitters
(f) ZnSe mirrors, ZnSe lenses and ZnSe windows
(g) Gratings and prisms
(h) Dye cells and laser dyes
(i) Thin film polarisers for visible, near IR region
(j) Electro- optic switches for visible, near IR and 10.6 micrometer region
(k) Flash lamps (Xenon, Krypton)
(l) Arc lamps (Krypton)
(m) Second harmonic generation crystals
(2) Energy storage capacitors
(3)Thyratrons
(4) Photodetectors and photomultipliers
(5) Metering needle valves and pressure indicators
(6) Spectroscopic grade pure gases viz., Xenon, Krypton, Fluorine, Argon
(7) Vaccum pumps of capacity upto 20 litres per minute
(8) Quartz and Special glasses
(9) Non linear crystals
(10) Electro- optic and Acousto- optic switches
(11) Special materials, namely, High purity gases, Kovar, Alumina and Zirconia fibres,
Recrystallised Alumina Tubes, Optical polishing materials, Optical cleaning material, Dyes and
Pitch for optical polishing
(12) Optical filters
List 8 (See S.No. 300 of the Table)
PARTS, CONSUMABLES AND OTHER ITEMS
(1) Leather, plastic, rubber coco board, masonite board or plastic board, heels with or without
rubber/PVC top lift
(2) Toe caps and counters for leather footwear
(3) Insoles or midsoles and sheets therefor
(4) Welts made from leather or plastic
(5) Shoes eyelets
(6) Felt sleeves
(7) Heel tips
(8) Unit soles with or without heels
(9) Stamping wheels
(10) Patterns for leather footwear
(11) Plastic or nylon tipped hammers
(12) Plastic, PVC or nylon lasts with or without steel hinges
(13) Clicking boards for leather machinery
(14) Harness needles for hand sewing pre-punched cards
(15) Pre-punched cards
(16) Leather designers kit, namely, designers knife, shoe measuring tape, designers tape and
satra vaccum former
(17) Industrial sewing machine needles with leather point
(18) Bell skiving knives
(19) Band knife for splitting machines
(20) Cutting and clicking dies
(21) Aluminium shoe forms with or without heating elements
(22) Silver marking pencils or pens and refills thereof
(23) Polyurethane films and polyurethane foils of thickness 0.3 mm. and above but not above 0.7
mm., for finishing leather
(24) Non-woven material coated with thermoplastic for the manufacture of toe-counters
(25) Cellulose board insole sheets
(26) Leather board made from leather scrap for the manufacture of counters and stiffeners
(27) Masonite or coco board
(28) Sole leather bends
(29) Styrene butadiene styrene oilbound copolymer for the manufacture of soles
(30) Rubber, resin rubber, EVA or crepe sheets for soles and heels
(31) Felt, all types
(32) Sulphonated / sulphated / oxidised / chlorinated cod oil or sulphonated / sulphated /
oxidised / chlorinated neats foot oil or sulphonated / oxidised / chlorinated fish oil or mixtures
thereof
(33) Pigment finishes for leather
(34) Aluminium tanning agents, oil tanning agents, zirconium tanning agents, basic chrome
sulphate
(35) Polishes, creams and similar preparations for footwear or leather
(36) Casein, resin (other than acrylic resin) and polyurethane binders
(37) Slip agents of heading 32.08
(38) Lacquer and lacquer emulsion of heading 32.08
(39) Preservatives of heading 29.42
(40) Synthetic fat liquors (with or without hydrocarbons), non-ionic fat liquors, and mixtures
thereof
(41) Fatty oil or pull up oil
(42) Syntans
(43) Solvent soluble dye Mordant Brown of Hue No.79
(44) Solvent soluble dye Acid Brown of Hue Nos. 75, 76, 97, 98, 126, 127, 144, 159, 160, 161,
162, 165, 188, 191, 194, 196, 214, 237, 256, 265, 268, 270, 282, 290, 298, 303, 310, 321, 322,
349, 355, 358, 359, 360, 362, 365, 373, 387, 396, 402, 422, 425, 432, 433, 434 or 447
(45) Solvent soluble dye Acid Black of Hue Nos. 50, 52, 71, 76, 82, 83, 84, 85, 115, 132, 169,
172, 194, 209, 210, 213, 215, 221 or 234
(46) Solvent soluble dye Acid Blue of Hue Nos. 115, 133, 134, 193, 254, 260, 312 or 349
(47) Solvent soluble dye Direct Blue of Hue No. 59 or 78
(48) Solvent soluble dye Acid Red of Hue No. 97, 119, 120, 167, 231, 234, 248, 283, 324, 362,
399, 404, 407 or 423
(49) Solvent soluble dye Direct Red of Hue No. 23, 99, 111 or 239
(50)Solvent soluble dye Acid Green of Hue No. 20, 26, 68 or 111
(51) Solvent soluble dye Acid Orange of Hue Nos. 51, 66, 78, 80, 95, 162, 168 or 170
(52) Solvent soluble dye Acid Violet of Hue No. 54, 80 or 90
(53) Solvent soluble dye Acid yellow of Hue No. 96, 99, 194, 204, 220 or 243
(54) Solvent soluble dye Direct Orange of Hue No. 61
(55) Solvent soluble dye Direct Brown of Hue No. 94 or 209
(56) Solvent soluble dye Direct Violet of Hue No. 46
(57) Solvent soluble dye Direct Black of Hue No. 120 or 155
(58) Solvent soluble dye Direct Green of Hue No. 66.
List 9 (See S. No. 300 of the Table)
OTHER PARTS, CONSUMABLES AND ITEMS
(1) Formulations containing either Thio Cyano Methyl Thio Benzothiazole (TCMTP) or Para Chloro
Meta Cresol (PCMC) or both; Self basifying chrome tanning agents
(2) Penetrators
(3) Stamping foil in strips of width not exceeding 6 inches
(4) Eyelets, hooks, rings, all type locks including magnetic locks, push clips, metal handle, key
chain holder, corners, puller, fancy caps, clamps, decorative rivets, decorative fittings and logos,
handle holders, studs, sockets, hinges, buckles, metal frames, tacks and washers
(5) Buttons, press-fasteners and snap-fasteners falling under heading 96.06
(6) Magnetic buttons
(7) Abrasive sheets falling under sub-heading 6805.20
(8) Shanks and welts falling under headings 73.26 and 64.06 respectively
(9)The following chemicals for the manufacture of leather chemicals :
(I) Phenol
(II) Naphthalene
(III) Paraffin wax
(IV) Dicarboxylic acid and mixtures thereof
(V) Acrylic acid / Methacrylic acid
(VI) Synthetic substitute for Sperm oil
(VII) Synthetic substitute for Neats foot oil
(VIII) Alcohol mixture of C9 , C10 , C11
(IX)Thio cyano methyl thio benzothiazole (TCMTB)
(X) Para chloro meta cresol (PCMC)
(XI) Lactic Casein
(XII) Titanium Dioxide
(XIII) Iron Oxide
(XIV) Cellulose Acetate Butyrate
(XV) Methoxydihydropyrane
(XVI) Dioxy Diphenyl Sulphone
(XVII) Dehydro Thio Paratoludine
(XVIII) Nitro Amino Phenol Sulphonic Acid
(XIX) Dicyandiamide
(XX) Silicone Oil in solvent or water
(XXI) Sodium Picramate
(XXII) Methyl Pyrozollic Acid
(XXIII) Itaconic Acid
(XXIV) 1-Methoxy Propanol-2
(XXV) Ethyl Acetate
(XXVI) Butyl Acetate
(XXVII) 2 Ethyl Hexyl Acetate
(XXVIII) Emulsifiers
(XXIX) Ethyl Glycol
(XXX) Butyl Glycol
List 10 (See S. No. 350 and 351 of the Table)
1. 765 KV Transformers;
2. 765 KV Reactor;
3. 765 KV Circuit Breaker;
4. 765 KV Isolators;
5. 765 KV Current Transformer;
6. 765 KV Capacity Voltage Transformer;
7. 765 KV Surge Arrestors;
8. INVAR/ACSS Conductor for high temperature application;
9. 765 KV Polymer Long Rod Insulators
10. Emergency Restoration System (ERS) for extra-high voltage transmission Line;
11. Overhead Optical Ground Wire (OPGW), including hardware and accessories such as Vibration
Damper, Joint Box, Suspension and tenslon clamps;
12. High Voltage DC Divider and CT;
13. High Voltage DC Reactor;
14. High TRV Circuit Breaker for High Voltage DC application;
15. Protective Spark Gap and Damping Equipment for Thyristor Controlled Series Compensator
(TCSC)/ Fixed Series Compensator (FSC);
16. Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC) MOV for
Series Compensation;
17. Optical Current Transformer;
18. 400 KV Extra High Voltage Cables;
19. Gas Insulated Switchgear equipment for 220 KV and above;
20. Thermo Vision Camera;
21. On-line Puncture insulator detector;
22. Hot line Kits and Tools for transmission line live maintenance;
23. Hot line washing equipment for insulators.
List 11 (See S.No.352 of the Table)
Textile machinery for man-made fibre and yarn industry:-
(1) Machinery for continuous polymerization plant:
(a) Polymerizing equipment, including esterification reactor, vapor separator, pre-polymerization
reactor, polymerization reactor, static mixers, polymer pumps and automatic chipping system;
pre-polyester pumps, spray condensers, probe assemblies, vacuum pumps, vacuum equipment
such as ejectors, jacketed valves and jacketed control valves, pre-poly filters, mechanical seals
and cooling system of polymerization reactors
(b) Slurry and additive preparation system, such as high shear agitators, mill feed pumps, filters
and injection systems for additive and slurry pumps
(c) HTM (Heat Transfer Medium) and heating system; HTM pumps
(d) PTA conveying system, including container unloading platform and rotary feeders;
(e) Polymer transfer line equipment, including polymer coolers and jacketed polymer pumps;
tandem drives on-line master batch and additive injection system
(f) Solid state polymerization equipment, including pre-crystalliser, crystalliser and rotary
feeders;
(g) Process control equipment, including viscosity measuring equipment (Viscometer) and,
Distributed control system;
(h) Atomic absorption spectrometer, X-ray fluorescence spectrometer;
(i) Extraction tower with accessories like centrifugal dehydrator and blower;
(j) Chip conveying system and accessories like blowers, filters and rotary and screw feeders;
(k) Solid State polymerization system including blowers and nitrogen plant;
(l) Crushing and melting system for caprolactum;
(m) V.K. Tube;
(n) Screw Feeder;
(o) Centrifugal dehydrator;
(p) Drying Tower;
(q) Circulating Blower;
(r) Fuel Oil Bowler;
(2) Machinery for synthetic fibre plant:
(a) Spinning equipment, including manifold spinning beams, pre-heating ovens and finish
applicators;
(b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF);
polymer valves
(c) Draw-off equipment, including take-up equipment, thread cutters and aspirators, spin defect
detectors, draw off unit, tow guide equipment, lace-up or suction gun and tow suction unit;
traversing unit
(d) Draw line (Fibre line), including creel, tow guide stand, draw frames, drawing bath, heat set
calender/thermosetting/annealer unit, tow assembler, draw-off unit, tensiometer roll, steam box,
crimping machine, spray box, tow guide system, cable dryer, tow cutter and grinding machine
and tow cutter reels;
(e) Hydraulic baling press, strapping machine, dock levelers and automatic bale handling
equipment;
(f) Process control equipment, including precision anemometer, thermo-hygrograph, aspiration
psychrometer, ultrasonic cleaning unit, spinneret inspection system, infrared pyrometer, optical
temperature measuring instrument; pack cleaning equipment with hydrolysis and vacuum
pryolysism and pack press
(g) Textile laboratory equipment for fibre testing, including favimat, fafegraph HR, coring
machine, stereo microscope, crimper tester, fibre shrinkage tester, refractometer, conductivity
meter;
(3) Machinery for synthetic filament yarn plant :
(a) Spinning equipment, including manifold, spinning beams and pre-heating ovens;
(b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF);
(c) Take-up equipment, including take-up frames, oil application unit, godet rollers, yarn guides,
thread cutters and aspirators, lace-up/suction gun, take-up and draw winders;
(d) Packing and automation equipment, including automatic doffers, automatic bobbin storage
and handling system;
(e) Draw texturising machine, including creel, intermingling jets, ceramic guides, doffers;
(f) Textile laboratory equipment for yarn testing, including automatic tensile tester, projection
microscope, denier skein reel, entanglement tester, denier auto count, dynafil, uster tester,
online finish checking instrument.
(4) Other capital goods for synthetic fibre/yarn industry:
(a) Spin draw winding machine;
(b) Spindles;
(c) Yarn guides;
(d) PSM Rings;
(e) Ballon Control Rings;
(f) Travellers;
(g) Extruders;
(h) Extruder barrel;
(i) Online filamentation detector;
(5) Machinery for Regular/HWM Viscose Staple Fibre Plant:
(a) Sintered Filter Media;
(b) Automatic High Speed centrifugal separator;
(c) Fibre production lines;
(d) Fibre Cutter;
(e) Fibre Dryer;
(f) Pneumatic Fiber Fidders;
(g) Baling Press;
(h) Plate Heat exchanger;
(i) Graphite heat exchanger;
(j) Neno filtration plant;
(6) Machinery for Lyocell Fiber Plant:
(a) High viscosity handling equipment including pulper;
(b) Reactor for cellulose dissolution;
(c) Thin film evaporator with accessories;
(d) Spinning module;
(e) Air quenching systems and associated control systems;
(f) Fiber washing and treatment machines;
(g) Baling Press;
(7) Process and quality control equipment for artificial man-made cellulosic fibre/yarn industry:
(a) Robotic Fiber sampler;
(b) Spectrophotometers for fiber color evaluation;
(c) Automatic absorption spectrophotometer;
(d) X-ray phloroscence spectrometer;
(e) Automated oil pick up analyzer;
(f) Automated titrator;
(g) Textile laboratory equipment for testing of fiber properties such as denier, tenacity,
elongaton, spinning fault, UV value and microscope with fibre imaging system;
(8) Machinery for Viscose Rayon Filament Yarn/ Rayon Tyre Yarn:
(a) Twin rolls press;
(b) Ageing Drum Hopper;
(c) Blowers and Fans for Alkali Cellulose Transport system;
(d) Slorry Pumps including VFDs;
(e) Automatic Pulp handling system;
(f) Simplex/Churn;
(g) Plate and Frame Filter Press;
(h) Viscose Pumps (Gear/Screw Pumps including VFDs);
(i) Evaporator;
(j) Heat Exchager- Hastalloy Plate and Frame Type;
(k) Crystallizer;
(l) Vacuum System - Ejectors, Boosters, Vacuum Pump and Vacuum Filter;
(m) Auto bagging and weighing system;
(n) Sand Filters;
(o) Centrifugal Pumps including VFDs;
(p) Pot Spinning Machine;
(q) Spinning Pots and Pot Motors;
(r) Metering Gear Pumps for Viscose;
(s) Automatic cake wrapping system;
(t) Air Splicer for Knotting Yarn;
(u) Automation for Cone Weighing and Cone Doffing;
(v) Auto Cone Packing and Palletizing;
(w) Environment Monitoring like Gas Monitors for Carbon-di-Sulfide (CS2), Hydrogen Sulfide
(H2S) Sulfur Dioxide (SO2);
(x) BOD and COD Monitors;
(y) Textile Laboratory Equipment for Yarn testing namely, Universal Computerised automatic
Tensile Tester and Denier Tester;
(z) Gas Chromatography and Mass Spectrometer.
(9) Other machinery for man-made fibre and yarn industry:
(i) Pulp slurry with automatic slurry control systems
(ii) Alkali Cellulose Cooler-Fluidized with automatic temperature control
(iii) Press Lye Filter
(iv) Xanthator with automation
(v) Rough and Fine Grinders for Viscose
(vi) Viscose Filters
(vii) Viscose deaerators
(viii) Color slurry injection pumps
(ix) Slurry homogeniser system
(x) After treatment line for washing fibre, conveying of fibre and chemical treatment
(xi) After treatment chemicals filtration system
(xii) Pneumatic fibre squeezing system
(xiii) Wet fibre opener
(xiv) Dry fibre opener
(xv) Online fibre contamination and removal system
(xvi) Automatic bale handling system
(xvii) Bale inspection system
(xviii) Automatic candle filters for spin bath filtration
(xix) Dry condensing system for low pressure vapour removal in evaporators, crystallisers and
viscose deaerators
(xx) Low temperature multi effect distillation (LT-MED) system and mechanical vapour
compression for effluent treatment by water desalination process
(xxi) Electrical protecting devices and relays falling under tariff item 8536 49 00
(xxii) Flame proof motors falling under tariff item 8536 90 90
(xxiii) Process monitoring and control equipment falling under tariff item 8538 10 10
(xxiv) Distributed control system falling under tariff item 8537 10 10
(xxv) Precision gear pumps for highly viscous polymers
(xxvi) Hydraulic screen changing type continuous filters for viscous polymers
(xxvii) Static mixers for high viscosity polymers
(xxviii) High pressure stainless steel micro spinnerettes (less than 80 micron hole size) for high
viscosity polymers
(xxix) High efficiency fibre dryer for Iyocell fibres
(xxx) High capacity fibre openers suited for Iyocell fibres
(xxxi) Solvent purification system including ion exchange and membrane based systems falling
under tariff item 8445 19 30
(xxxii) Energy efficient multi staged evaporators/distillation columns for solvent recovery falling
under tariff item 8445 19 30
(xxxiii) Open end spinning machine
(xxxiv) Autoconer
(xxxv) Uster Tensorapid
(xxxvi) Positive rapier loom
(xxxvii) Jacquard
List 12 (See S. No. 353 of the Table)
(A) Sewing machines with in-built motors, falling under tariff item 8452 29 00
(B) Machinery for garment sector, namely:-
(1) Garment sand blasting or brushing machine;
(2) Hook and bar machine;
(3) Hydro-extractor machine;
(4) Garment washing machine falling under tariff item 8450 20 00;
(5) Waistband attaching machine;
(6) Label or tag inserting machine;
(7) Profile cutting machine
(8) End cutter with cloth press track;
(9) Collar point trimmer/gear knotcher machine;
(10) Laser colour fading/marking/drawing machine;
(11) Laser operated colour spraying machine for garments;
(12) Needle detector machine;
(13) Fusing machine;
(14) Fabric laying machine;
(15) Computerised cutting machine
(C) Machinery for manufacture of technical textiles, namely:-
(1) Precision coating heads
(2) Turret winder and unwinders
(3) Coating equipment for scrim fabrics
(4) Multi-colour roto gravure printing machine for coated fabrics
(5) Printing equipment for sineage for coated or laminated fabrics
(6) Grommet fixing machine
(7) Ultra sonic, hot air and wedge RF/laser polymetric sealing machine
(8) Weatherometer
(9) Automatic thickness gauze
(10) Puncture resistance
(11) Twisting Machines
(12) Material Handling system for Twisting Machines
(13) Data capture system for Twisting Machines
(14) Balancing Equipment for Cable Corder Spindle Motors
(15) Shuttle-less looms
(16) Reeds for weaving machines
(17) Warp defects detection system
(18) Parts for Airjet weaving machines
(19) Parts for projectile weaving machines
(20) Parts for Rapier weaving machines
(21) Warp knotting system
(22) Take up system for weaving machine
(23) Creels for weaving machines
(24) Package change system for creels
(25) Process control equipment namely, Tension meters, On-line denier checking system, On-line
twist checking system, On-line EDS monitoring system, Filamentation detector, Fluff Detector,
Automatic Fabric Inspection System, Tacho-meters
(26) Storage and Transport systems namely, Automated fabric transport system and Automated
fabric packing system
(27) Finishing Machines namely, Dipping Machine for Tyre Cord/industrial Fabrics, Coating
Machines, Dipping Machine for beting duck, Stenter for Technical Textiles, Embossing Rollers,
Parts and Accessories for Dip and coating units, Hydraulic Control for Accumulator, Dynamic
Braking for Pull Rolls System, De-webber system, Burners with Controllers
(28) Testing equipment, namely, Tensile Tester, Thermal Shrinkage Tester, Twist Tester, Fatigue
Tester
(D) Woollen machinery items, namely:-
(1) Automatic Hopper Feeder
(2) Greasy Wool Opener
(3) Tow-to-Top Converter
(4) Automatic/Semi-Automatic Pump Press
(5) Ring frame with 50 mm Ring or below PLC/Computer controlled
(6) PLC/ Computer Controller Assembly Winding machine
(7) PLC/ Computer controlled Two- for Twister/Three-for-one Twister
(8) Twisting /covering machine for Lycra Yarn
(9) Automatic cleaning machine for Heald, Reeds and drop wires.
(10) Electric/ Electronic/ motorized beam t rolley with Harness lifting arrangement.
(11) Open Width scouring machine/Rope scouring machine
(12) Damping unit for fabric conditioning
(13) Automatic Weft straightener
(14) Shearing machine
(15) Continuous crabbing machine
(16) Wollen ring frame
(17) Fibre/Yarn/Fabric testing equipment namely, Fineness meter, Evenness Tester, Light
Fastness Tester, Strength Tester, Length Measurement Tester, Crease Recovery Tester,
Projection Microscope, Pilling and Abrasion Tester, Colour Comparator for instant observat ion of
matched shades, Yarn friction and Hairiness meter and Seam Slippage Tester.
(18) Rag tearing machine
(19) Fibre opening and blending machine
(20) Self Acting spinning frame
(21) Raising machine
(E) Machinery for use with shuttleless looms, namely, electronic dobby and jacquard.
(F) Machinery for manufacture of denim fabrics, namely:-
(1) Sand blasting or brushing machine
(2) Washing machine falling under tariff item 8450 20 00
(G) Machinery for manufacture of non-wovens textiles, namely:-
(1) Complete production lines for the production of following non-wovens, up to rolled goods
preparation and packing, namely:
(a) Needle punched non-wovens
(b) Chemically bonded non-wovens
(c) Thermally bonded non-wovens
(d) Stitch bond non-wovens
(e) Spun laced (hydro entangled) non-wovens
(f) Spun bonded non-wovens
(g) Melt blown non-wovens
(h) Spun bond melt blown (SMS) non-wovens
(2) Machinery for finishing of all non-wovens
(3) Machinery for converting non-wovens into made-ups
(H) Other machinery for use in textiles industry, namely:-
(1)Spandex/elastane yarn attachment on ring frame for manufacturing core spun yarn
(2) Single end warping machine
(3) Single end sizing machine
(4) Reaching-in machine
(5) Humidification plant
List 13 (See S. No. 356, 358 and 359 of the Table)
(1) Land Seismic Survey Equipment and accessories, requisite vehicles including those for
carrying the equipment, seismic survey vessels, global positioning system and accessories, and
other materials required for seismic work or other types of Geophysical and Geochemical surveys
for onshore and offshore activities
(2) All types of Drilling rigs, jackup rigs, submersible rigs, semi submersible rigs, drill ships,
drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of various equipment
and other drilling equipment required for drilling operations, snubbing units, hydraulic workover
units, self elevating workover platforms, Remote Operated Vessel(ROV)
(3)Helicopters including assemblies/parts
(4) All types of Marine vessels to support petroleum operations including work boats, barges,
crew boats, tugs, anchor handling vessels, lay barges and supply boats, Marine ship equipment
including water Maker, DP system and Diving system
(5) All types of Equipment/units for specialised services like diving, cementing, logging, casing
repair, production testing, simulation and mud services, oil field related lab equipment, reservoir
engineering, geological equipment, directional drilling,Stimulation, Coil Tubing units, drill stem
testing (DST), data acquisition and processing, solids control, fishing(as related to downhole
retrieval in oil field operations), well control, blowout prevention(BOP),pipe inspection including
Non Destructive Testing, coring, gravel pack, well completion and workover for oil/gas wells
including wireline and downhole equipment
(6) All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling,
kelly, cross overs and swages, Drive Pipes
(7) All types of drilling bits, including nozzles, breakers and related tools
(8) All types of oil field chemicals including synthetic products used in petroleum operations, oil
well cement and cement additives, required for drilling, production and transportation of oil or
gas